View Our Newest Version Here

2009 Alabama Code
Title 40 — REVENUE AND TAXATION.
Chapter 2 — DEPARTMENT OF REVENUE.
Section 40-2-6 Oaths of witnesses.

Section 40-2-6

Oaths of witnesses.

Oaths of witnesses in any matter under the investigation or consideration of the department may be administered by the commissioner, or by the secretary thereof, or by any chief clerk, field agent, or auditor. Any person swearing falsely to any material matter shall be guilty of perjury and shall be punished as provided by law.

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §128.)
Disclaimer: These codes may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.