Section 40-18-51 Applicability of Lien Provisions; Disposition of Collections; Collection Prior to Delinquency. — United States — Alabama law | Esheria

Section 40-18-51 Applicability of Lien Provisions; Disposition of Collections; Collection Prior to Delinquency.

The Department of Revenue must turn collected income taxes over to the Treasurer as soon as practicable and generally may not try to collect income tax before it is delinquent.

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Jurisdiction
United States — Alabama
Instrument
Act or statute
Version
Undated source snapshot
Language
en
Official source
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delinquency tax collection tax remittance

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