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2018 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 29 - ENFORCEMENT OF TAX LAWS.
Article 2 - Collections.
Section 40-29-25 - Production of books.
Universal Citation: AL Code § 40-29-25 (2018)
Section 40-29-25Production of books.
If a levy has been made on any property, or right to property, any person having custody or control of any books or records containing evidence or statements relating to the property or rights to property subject to levy, shall, upon demand of the Commissioner of Revenue or his delegate, exhibit such books or records to the Commissioner of Revenue or his delegate.
(Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §8.)
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