There Is a Newer Version of the Code of Alabama
2012 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 29 - ENFORCEMENT OF TAX LAWS.
Article 1 General Provisions.- Section 40-29-1 - Short title.
- Section 40-29-2 - Applicability of chapter; purpose; legislative intent.
- 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.
- Section 40-29-51 - Collection after assessment.
- Section 40-29-52 - Suspension of running of period of limitation.
- 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.
- Section 40-29-90 - Jeopardy assessment - For income tax.
- Section 40-29-91 - Jeopardy assessment - Other taxes.
- 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.
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