§ 26-35-603 - Moneys paid over upon resignation.
26-35-603. Moneys paid over upon resignation.
(a) (1) Any collector who shall resign, be removed, or be disqualified shall pay over all moneys, which may be in his hands, due the state, county, city, town, or school district, to his successor in office and take duplicate receipts therefor.
(2) One of the receipts shall be filed with the clerk of the county court and the other retained by the collector.
(b) The county clerk shall certify to the Auditor of the State the amount of the receipt, and it shall be the duty of the collector charged therewith to pay it into the treasury in the same manner and at the same time as regular revenues are to be paid.
(c) In the receipts, it shall be specified particularly on what account the moneys mentioned were received, whether from taxes or from other sources.