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2018 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 29 - ENFORCEMENT OF TAX LAWS.
Article 2 - Collections.
Section 40-29-32 - Expense of levy and sale.
Universal Citation: AL Code § 40-29-32 (2018)
Section 40-29-32Expense of levy and sale.
The commissioner or his delegate shall determine the expenses to be allowed in all cases of levy and sale, which expenses shall be actual expenses directly related to the sale. The fee for a professional auctioneer that may be employed at the discretion of the commissioner or his delegate shall be considered an expense of the levy and sale.
(Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §15.)
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