Section 45-39-245.12
Reporting requirements.
Each taxpayer may comply with this subpart by filing with the Judge of Probate of Lauderdale County, Alabama, a copy of the report made by him or her to the Commissioner of Revenue of the State of Alabama, and paying to the judge of probate the tax due according to the report computed according to the percentages levied by this subpart, without making other reports or payments.
(Acts 1949, No. 296, p. 426, §13.)