(a)(1) On or before November 1 in each year, all tax collectors, elected assistant tax collectors, revenue commissioners, license commissioners, and judges of probate charged with collecting ad valorem taxes on motor vehicle tags shall make final settlement, under oath, with the Comptroller of all matters pertaining to the respective office's collection of ad valorem taxes on motor vehicle tags.
(2) Failure of any official to make the settlement required by this subsection by November 10 of each year shall forfeit ten dollars ($10) per day which shall be deducted from the amount of commission or other public compensation due and payable to the official on the settlement respectively. The Comptroller, the county treasurer, or the custodian of the county funds shall withhold all commissions or other public compensation in cases where settlements are not made by December 10 of each year.
(3) Final determinations shall be made in accordance with rules adopted by the state Comptroller regarding the format of the final settlement, the time frame to be covered by the final settlement, and the date when final settlement will be made with the state Comptroller's Office and approved by the Chief Examiner of Public Accounts.
(b) On or before July 1 of each year, each tax collecting official, under oath, shall make final settlement with the Comptroller and shall pay to the State Treasurer the balance which may be found due from charges from the abstract of taxes pursuant to Section 40-7-35. Final settlement shall be made in accordance with rules adopted by the Comptroller.
(c) Unless otherwise excepted by the Comptroller, a tax collecting official who fails to make settlement as provided in this section by the tenth day of July of each year shall be assessed a fine of 10 dollars ($10) per day until the final settlement is made in accordance with this section. The fine shall be assessed in the official's personal capacity.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Section 40-5-5 - Disposition of Fees Paid to Collector on a Salary Basis.
Section 40-5-6 - Fees for Demand on Delinquent Taxpayers and for Levy and Sale of Property.
Section 40-5-7 - Demand on Delinquent Taxpayers.
Section 40-5-8 - Costs on Payment of Delinquent Taxes.
Section 40-5-9 - Interest on Delinquent Taxes.
Section 40-5-10 - Receipts on Payment of Delinquent Taxes.
Section 40-5-11 - Historic File of Individual Tax Payments.
Section 40-5-12 - Payments by Purchasers, Lien Holders or Mortgagees of Real Estate.
Section 40-5-13 - Payment When Parcels of Real Estate Listed Separately.
Section 40-5-14 - Levy and Sale of Personal Property - Time; Notice; Location.
Section 40-5-15 - Levy and Sale of Personal Property - Application and Disposition of Proceeds.
Section 40-5-16 - Levy and Sale of Personal Property - Shares of Stock.
Section 40-5-17 - Levy and Sale of Personal Property - When Delinquent Taxpayer Has Left County.
Section 40-5-18 - Levy and Sale of Personal Property - No Property Exempt.
Section 40-5-19 - Sale of Real Property if Personalty Insufficient.
Section 40-5-20 - Garnishment of Delinquent Taxpayers - Account for Delinquent Taxes; Notice.
Section 40-5-21 - Garnishment of Delinquent Taxpayers - Procedure.
Section 40-5-22 - Garnishment of Delinquent Taxpayers - Fees.
Section 40-5-24 - Annual Report - Examination and Approval.
Section 40-5-26 - New Accounts of Insolvent Taxes and Taxes in Litigation.
Section 40-5-28 - Collection of Insolvent Taxes.
Section 40-5-29 - Final Report of Uncollected Insolvent Taxes and Taxes in Litigation .
Section 40-5-30 - Report When Collector Retires From Office.
Section 40-5-31 - Duty of Tax Collecting Official When Collection of Taxes Endangered.
Section 40-5-32 - Partial Payments; Notice of Balance Due.
Section 40-5-33 - Collection and Report of Countywide and School District Taxes.
Section 40-5-34 - Assessment and Collection of Escaped Taxes.
Section 40-5-35 - Assessment and Collection of Escaped Taxes - Report to Assessor.
Section 40-5-36 - Reports and Disbursements.
Section 40-5-38 - Death of Collector.
Section 40-5-39 - Special Taxes - Receipts on Collection of Special Taxes.
Section 40-5-40 - Special Taxes - Payments on Collection.
Section 40-5-41 - Notification When Special Taxes No Longer Required.
Section 40-5-42 - Collection of Taxes by Action.
Section 40-5-43 - Settlements With Particular Treasurers.
Section 40-5-44 - Final Settlements and Payments by Tax Collecting Officials.
Section 40-5-45 - Mileage as Part of Final Settlement.