Go to Previous Versions
of
this Section
2025 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 1 - General Provisions.
Section 40-1-21 - Access to Books and Records of Revenue Officers.
Universal Citation:
AL Code § 40-1-21 (2025)
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
Section 40-1-21
Access to Books and Records of Revenue Officers.
Any revenue officer of the state who refuses to allow the Department of Revenue, or the agents or deputies thereof, full and free access to all books and records belonging to or pertaining to his office shall be guilty of a misdemeanor and, on conviction, shall be fined not less than $10 nor more than $500.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §900.)
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.
