There is a newer version of the Code of Alabama
2009 Alabama Code
Title 40 — REVENUE AND TAXATION.
Chapter 29 — ENFORCEMENT OF TAX LAWS.
- Article 1 General Provisions.
- Article 2 Collections.
- Section 40-29-20 Lien for taxes - Generally.
- Section 40-29-21 Lien for taxes - Term.
- Section 40-29-22 Lien for taxes - Validity and priority against certain persons.
- Section 40-29-23 Levy and distraint.
- Section 40-29-24 Surrender of property subject to levy; "person" defined.
- Section 40-29-25 Production of books.
- Section 40-29-26 Sale of seized property.
- Section 40-29-27 Sale of perishable goods.
- Section 40-29-28 Redemption of property.
- Section 40-29-29 Certificate of sale; deed of real property.
- Section 40-29-30 Legal effect of certificate of sale of personal property and deed of real property.
- Section 40-29-31 Records of sales to be kept.
- Section 40-29-32 Expense of levy and sale.
- Section 40-29-33 Application of proceeds of levy.
- Section 40-29-34 Authority to release levy and return property.
- Article 3 Limitations on Assessment and Collection.
- Section 40-29-51 Collection after assessment.
- Section 40-29-52 Suspension of running of period of limitation.
- Article 4 Additions to Tax and Penalties.
- Section 40-29-70 Bad checks.
- Section 40-29-71 Automatic refund.
- Section 40-29-72 Rules for application of assessable penalties; "person" defined.
- Section 40-29-73 Failure to collect and pay over tax, or attempt to evade or defeat tax.
- Section 40-29-74 Fraudulent statement or failure to furnish statement to employee.
- Section 40-29-75 False information with respect to withholding.
- Article 5 Jeopardy.
- Section 40-29-90 Jeopardy assessment - For income tax.
- Section 40-29-91 Jeopardy assessment - Other taxes.
- Article 6 Crimes.
- Section 40-29-110 Attempt to evade or defeat tax.
- Section 40-29-111 Willful failure to collect or pay over tax.
- Section 40-29-112 Willful failure to file return, supply information, or pay tax.
- Section 40-29-113 Fraudulent statement or failure to make statement to employees.
- Section 40-29-114 Fraudulent withholding exemption certificate or failure to supply information.
- Section 40-29-115 Fraud and false statements.
- Section 40-29-116 Fraudulent returns, statements, or other documents.
- Section 40-29-117 Failure to obey subpoena.
- Section 40-29-118 Attempts to interfere with administration of state revenue laws; taxpayer protection from harassment.
- Section 40-29-119 Periods of limitation on criminal prosecutions.
- Section 40-29-120 Commissioner's report.
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.
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