Alabama Code § 45-50-244.01

Collection of Tax
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The tax levied under this part shall be paid to and collected by the county or the collection agency from time to time designated in writing by the governing body of the county to serve in such capacity for and on behalf of the county (the county or any such collection agency, as applicable, being herein-after, for these purposes, referred to as the agency). (b) The agency, or Monroe County if not the agency, shall comply with Chapter 2A of Title 40 in the administration and collection of the tax.

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