2021 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 1 - General Provisions.
Section 40-1-39 - Prompt Returns, Reports, Payments, and Settlements.

Universal Citation: AL Code § 40-1-39 (2021)

Section 40-1-39

Prompt returns, reports, payments, and settlements.

It shall be the duty of the Comptroller to see that the returns, reports, payments, and settlements required by law to be made by any and all officers charged with the collection of revenues of the state under this title are promptly made by such officers at the times they are required to be made, and, in default of the performance by any of them of any such duties, he shall promptly direct such prosecutions or other legal proceedings as may be by law authorized or directed.

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §335.)

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