(a) A minimum annual contribution of three dollars ($3) may be voluntarily contributed to the Alabama Association of Rescue Squads, Inc., on the ad valorem tax return of the contributor by indicating on a check-off box which shall be provided on annual ad valorem tax statements. The check-off shall be described as the “Alabama Association of Rescue Squads, Inc.” If a taxpayer voluntarily indicates, three dollars ($3) or more may be added to his or her ad valorem tax payment and shall be paid to the appropriate person or authority administering the association.
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Terms Used In Alabama Code 40-7-50
- Lien: A claim against real or personal property in satisfaction of a debt.
- month: means a calendar month. See Alabama Code 1-1-1
- person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
- year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1
“Alabama Association of Rescue Squads, Inc.
“Check () if you wish to designate $3 or more to be added to your ad valorem tax payment.”
(d) Each taxpayer required to make an ad valorem tax payment who wishes to contribute to the Alabama Association of Rescue Squads, Inc., may designate, by placing an “X” in the appropriate box on the ad valorem tax payment form and the contribution shall be credited to the association.
(e) The commissioner of the department may prescribe and implement such forms and rules as shall be necessary to carry out the intent of this section.
