Before entering upon the duties of the office, the revenue commissioner shall take the oath of office prescribed by Article XVI of the Constitution of Alabama of 1901, and execute a bond in the sum prescribed in Section 40-5-3, for tax collectors, giving as security on the bond a bonding company authorized to do business in Alabama. The bond shall be conditioned as other official bonds are conditioned and shall be approved by and filed with the judge of probate. The cost of the required bond shall be paid out of the county general fund on warrant of the county commission and shall be a preferred claim against the county.
Structure Code of Alabama
Part 3 - Revenue Commissioner.
Section 45-3-242 - Election of Commissioner.
Section 45-3-242.01 - Powers and Duties.
Section 45-3-242.02 - Deputies, Clerks, and Assistants.
Section 45-3-242.03 - Oath of Office; Bond.
Section 45-3-242.04 - Office Space, Equipment, Etc.
Section 45-3-244.05 - Collection of Fees and Taxes; Compensation.