The license taxes herein levied shall constitute a debt due the counties subject to this subpart, and may be collected by civil suit brought within three years after the tax has become due and payable. The judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties shall have the power to bring and prosecute any such suits in his or her own name as judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties for and on behalf of the counties subject to this subpart. The provisions of this section are cumulative and this section shall not be deemed to abridge or limit the power of the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties to use all other methods of collection that are set forth herein.
Structure Code of Alabama
Chapter 37 - Jefferson County.
Section 45-37-243 - Application and Effect of Subpart.
Section 45-37-243.01 - Definitions.
Section 45-37-243.02 - Levy of Tax.
Section 45-37-243.03 - Rulemaking Authority; Powers.
Section 45-37-243.04 - Bonds or Securities.
Section 45-37-243.05 - Permit Required.
Section 45-37-243.06 - Records; Inspection.
Section 45-37-243.07 - Violations; Contraband Beverages.
Section 45-37-243.08 - Appeals From Assessments.
Section 45-37-243.09 - Distribution of Taxes.
Section 45-37-243.10 - Exemption.
Section 45-37-243.11 - Indigent Care Fund.
Section 45-37-243.12 - Enforcement of Subpart.
Section 45-37-243.13 - Violations.