Code of Alabama
Chapter 29 - Enforcement of Tax Laws.
Article 5 - Jeopardy.

Section 40-29-90 - Jeopardy Assessment - for Income Tax. - (a) Termination of taxable period. If the commissioner or his...

Section 40-29-91 - Jeopardy Assessment - Other Taxes. - (a) If the commissioner or his delegate finds that a...