The tax herein imposed shall be due and payable to the State Department of Revenue, and, when collected, shall be paid by the Lawrence County Tax Collector to the Treasury of Lawrence County. All monies collected in accordance with this part shall be spent in participating in the Alabama Forestry Commission’s forest fire protection program in Lawrence County.
Structure Code of Alabama
Article 14 - Fire Protection and Emergency Medical Services.
Part 1 - Alabama Forestry Commission's Forest Fire Protection Program.
Section 45-40-140 - Participation Authorized.
Section 45-40-140.01 - Finance Charge or Tax Assessed on Forest Lands.
Section 45-40-140.02 - Hearing; Determination of Amounts.
Section 45-40-140.03 - Payment of Finance Charge or Tax; Reporting.
Section 45-40-140.04 - Determination of Affected Areas and Owners; Notice and Hearing.