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2019 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 5 - Tax Collectors.
Section 40-5-41 - Special taxes - Closing accounts on accomplishing purpose for which collected.
Universal Citation: AL Code § 40-5-41 (2019)
Section 40-5-41Special taxes - Closing accounts on accomplishing purpose for which collected.
When the object for which such special taxes were levied and collected shall have been accomplished or for any other reason the same are no longer required for the purpose for which they were levied, the parties charged with the administration or application thereof shall notify the treasurer or, if there is no county treasurer, the custodian of the funds of the county, who shall thereupon close the account of such taxes and transfer any balance remaining to the account of the general fund of the county.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §230.)
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