1. (1) Collection of liability. -- Any money realized by proceedings under this article (whether by seizure, by surrender under Section 7 of these regulations, except pursuant to subsection (2)(b) thereof, or by sale of seized property) or by sale of property redeemed by the Commissioner (if the interest of the Commissioner in such property was a lien arising under the provisions of Code of Ala. 1975, §§2-19-120, et seq.) shall be applied as follows:

   1. (a) EXPENSE OF LEVY AND SALE. -- First, against the expenses of the proceedings;

   2. (b) SPECIFIC ASSESSMENT AMOUNT ON SEIZED PROPERTY. -- If the property seized and sold is subject to an assessment imposed under Code of Ala. 1975, §§2-19-120 et seq., which has not been paid, the amount remaining after applying subdivision

      1. (a) shall then be applied against such assessment amount, including any penalty and interest;

   3. (c) LIABILITY OF DELINQUENT COTTON GROWER. – The amount, if any, remaining after applying subdivisions (a) and

      1. (b) shall then be applied against the liability in respect of which the levy was made or the sale was conducted.
2. (2) Surplus proceeds. -- Any surplus proceeds remaining after the application of subsection (1) shall be refunded by the Commissioner or his delegate to the person or persons legally entitled thereto.

Author: Robert J. Russell

Statutory Authority: Code of Ala. 1975, §§2-2-8; 2-19-128; 2-18-135(c); Title 2, Chapter 19, Article 6.

History: New Rule: Filed February 12, 2004; effective March 18, 2004.