Section 40-5-48
Disbursement of ad valorem tax collections; disbursement of manufactured home fees, commissions, or penalties.
(a) A tax collecting official who collects ad valorem tax on real property, in addition to the ad valorem tax on motor vehicles collected pursuant to Section 40-12-253, may disburse the collections with each semi-monthly report.
(b) A tax collecting official who has the responsibility to assess and collect the ad valorem tax on motor vehicles under Section 40-12-253 and to also collect the annual motor vehicle license taxes and registration fees under Section 40-12-242 shall disburse all ad valorem tax collections as provided under Sections 40-5-4 and 40-4-2 during the same time period set out under Section 40-12-269.
(c) Manufactured home fees, commissions, or penalties charged and collected pursuant to Section 40-12-255 shall be disbursed on or before the twentieth day of the following month.
(Act 2021-515, §19.)