Section 40-5-26 New Accounts of Insolvent Taxes and Taxes in Litigation. — United States — Alabama law | Esheria

Section 40-5-26 New Accounts of Insolvent Taxes and Taxes in Litigation.

The county commission and the Comptroller must state new accounts for allowed credits related to insolvents and taxes in litigation, and those charges may not remain for more than three years from the tax lien date of the initial tax insolvency. For taxes in litigation, termination is at the state Comptroller’s discret

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

Statute overview

About this statute

The county commission and the Comptroller must state new accounts for allowed credits related to insolvents and taxes in litigation, and those charges may not remain for more than three years from the tax lien date of the initial tax insolvency. For taxes in litigation, termination is at the state Comptroller’s discretion.