Code of Alabama
Chapter 29 - Enforcement of Tax Laws.
Article 2 - Collections.

Section 40-29-20 - Lien for Taxes - Generally. - If any person liable to pay any tax, other than...

Section 40-29-20.1 - Lien for Taxes - Collection Firms Prohibited From Recovering Certain Expenses From Taxpayers. - (a) Notwithstanding Section 40-29-20, or any other law to the...

Section 40-29-21 - Lien for Taxes - Term. - Unless another date is specifically fixed by law, the lien...

Section 40-29-22 - Lien for Taxes - Validity and Priority Against Certain Persons. - (a) Purchasers, holders of security interests, mechanic's lienors, and judgment...

Section 40-29-23 - Levy and Distraint. - (a) Authority of commissioner or delegate. If any person liable...

Section 40-29-23.1 - Development and Operation of Financial Institution Data Match Program. - (a) For purposes of this section the following terms shall...

Section 40-29-24 - Surrender of Property Subject to Levy; "Person" Defined. - (a) Requirement. Except as otherwise provided in subsection (b), any...

Section 40-29-25 - Production of Books. - If a levy has been made on any property, or...

Section 40-29-26 - Sale of Seized Property. - (a) Notice of seizure. As soon as practicable after seizure...

Section 40-29-27 - Sale of Perishable Goods. - If the commissioner or his delegate determines that any property...

Section 40-29-28 - Redemption of Property. - (a) Before sale. Any person whose property has been levied...

Section 40-29-29 - Certificate of Sale; Deed of Real Property. - (a) Certificate of sale. In the case of personal property...

Section 40-29-30 - Legal Effect of Certificate of Sale of Personal Property and Deed of Real Property. - (a) Certificate of sale of property other than real property....

Section 40-29-31 - Records of Sales to Be Kept. - The commissioner or his delegate shall keep a record of...

Section 40-29-32 - Expense of Levy and Sale. - The commissioner or his delegate shall determine the expenses to...

Section 40-29-33 - Application of Proceeds of Levy. - (a) Collection of liability. Any money realized by proceedings under...

Section 40-29-34 - Authority to Release Levy and Return Property. - (a) Release of levy. It shall be lawful for the...