- Section 48-5-120 - [Repealed] Election of tax collectors; term of office; commission; vacancy
- Section 48-5-121 - Oath of office for tax collectors
- Section 48-5-122 - Bonds for tax collectors and tax commissioners
- Section 48-5-123 - Approval, filing, and recording of bonds
- Section 48-5-124 - Liability of tax collectors, tax commissioners, and sureties; action on bond
- Section 48-5-125 - Collection before bond given and oath taken; penalty
- Section 48-5-126 - Temporary appointee where tax collector or tax commissioner fails to give satisfactory bond
- Section 48-5-126.1 - Training classes for county tax collectors and tax commissioners
- Section 48-5-127 - Duties of tax collectors
- Section 48-5-128 - Transfer of duties from outgoing to incoming tax collector or tax commissioner
- Section 48-5-128.1 - Appointment in certain counties of chief deputy tax commissioner; filling vacancy in office of chief deputy; succession to office of tax commissioner
- Section 48-5-129 - Allowance of insolvent lists; reissuance of executions before allowance of insolvent lists
- Section 48-5-130 - Allocation of tax on insolvent lists; contents of list of insolvent taxpayers
- Section 48-5-131 - Retention of copy of insolvent list by county governing authority; collection of executions
- Section 48-5-132 - Disposition of insolvent lists
- Section 48-5-133 - Crediting tax collectors and tax commissioners with insolvent lists
- Section 48-5-134 - Extension of time to complete digests and pay taxes
- Section 48-5-135 - Effect of collection or attempted collection of taxes before filing digest with commissioner
- Section 48-5-136 - [Repealed] Schedule of defaulters
- Section 48-5-137 - [Effective Until 7/1/2024] Tax collectors and tax commissioners as ex officio sheriffs
- Section 48-5-137 - [Effective 7/1/2024] Tax collectors and tax commissioners as ex officio sheriffs
- Section 48-5-137.1 - Advertising as additional cost of execution
- Section 48-5-138 - Cashbook to be kept by tax collectors and tax commissioners; recording disbursements; audit
- Section 48-5-139 - Failure by tax collector or tax commissioner to keep cashbook; penalty
- Section 48-5-140 - Accountability of tax collectors and tax commissioners to county governing authority; effect of failure to account; appointment of successor
- Section 48-5-141 - Periodic payment to proper officials of money collected by tax collector or commissioner, sheriff, or constable
- Section 48-5-142 - Weekly report of taxes collected by tax collector or tax commissioner to county governing authority
- Section 48-5-143 - Monthly remittance of state taxes to commissioner
- Section 48-5-144 - Furnishing report forms by commissioner
- Section 48-5-145 - Effect of neglect of duty by tax collector or tax commissioner
- Section 48-5-146 - Receipt of checks or money orders by tax commissioner or tax collector; liability for unpaid checks or money orders; penalty
- Section 48-5-147 - Use of lock box system for mailed tax returns and payments
- Section 48-5-148 - [Effective Until 7/1/2024] Interest on unpaid taxes; rate; record of interest and taxes collected
- Section 48-5-148 - [Effective 7/1/2024] Interest on unpaid taxes; rate; record of interest and taxes collected
- Section 48-5-149 - [Repealed] Rate of interest and penalty on delinquent ad valorem taxes in certain counties; application during appeal of assessment
- Section 48-5-150 - Alternative provisions for interest and final settlements; rate of interest; reports; forfeiture of commissions
- Section 48-5-151 - Interest payments by tax collectors and tax commissioners
- Section 48-5-152 - Effect of failure to collect interest and make reports and settlements; penalty
- Section 48-5-153 - Reports of unpaid taxes by tax collector and tax commissioner to commissioner and county governing authority; final settlement period
- Section 48-5-154 - Annual accounting reports; citations for default, negligence, or bad faith; approval in whole or in part
- Section 48-5-155 - Removal or suspension of tax collector or tax commissioner failing to account or defaulting; opportunity for hearing; citation
- Section 48-5-156 - Surety's right to demand release from future liability; office vacated by failure to provide new bond; liability of new surety
- Section 48-5-157 - Transfer of executions to tax collector, tax commissioner, or surety held liable for failure to collect taxes; subrogation
- Section 48-5-158 - Nonliability of tax collector, tax commissioner, and surety for failure to collect taxes
- Section 48-5-159 - False reports of taxes collected by tax collector or tax commissioner pursuant to this article; penalty
- Section 48-5-160 - [Repealed] Duty of tax collectors and tax commissioners to keep stub book of tax receipts
- Section 48-5-161 - Issue of execution; execution docket; levy administration fee; collection; inspection by grand jury
- Section 48-5-162 - Penalties for violations of subsection (a) of Code Section 48-5-161
- Section 48-5-163 - [Repealed] Fee for issuing tax executions; allowance of costs on executions
- Section 48-5-164 - Duties of successor tax collector or tax commissioner as to performing uncompleted duties of outgoing collector or commissioner; distribution of commissions; liability
- Section 48-5-165 - Duty of tax collector to instruct taxpayers that negotiable instruments are to be made payable to county tax office