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Section 40-5-38 - Death of collector.

AL Code § 40-5-38 (2019) (N/A)
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On the death of any tax collector, his personal representative, general or special, must, out of the first moneys that come into his hands belonging to the estate of his decedent and as soon as the same come into his hands, pay to the proper state, county, and school officers the amount of public funds collected by such decedent not paid over by him at the time of his death and must make settlement with such officers of any unsettled accounts of such decedent with the state, county, and school officers touching the affairs of his office, as soon as practicable and not later than the time when the tax collectors are required to make settlements.

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Section 40-5-37 - Reports and payments into particular treasuries - Failure to make report to Comptroller.
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Section 40-5-39 - Special taxes - Receipts on collection of special taxes.