(a) The Department of Revenue shall conduct annual searches of its records to determine if multiple individuals have filed tax returns under the same Social Security number or the same individual tax identification number.
(b) If the department determines that multiple individuals have filed tax returns under the same Social Security number or the same individual tax identification number, the department shall further investigate the use of the Social Security numbers or individual tax identification numbers.
(c) After its investigation, if the department determines that a Social Security number or an individual tax identification number has been stolen or misused by another individual in violation of Article 10, Chapter 8, of Title 13A, the department shall report the violation to the Attorney General or the appropriate district attorney.
Structure Code of Alabama
Title 31 - Military Affairs and Civil Defense.
Chapter 13 - Illegal Immigration.
Section 31-13-1 - Short Title.
Section 31-13-2 - Legislative Findings.
Section 31-13-3 - Definitions.
Section 31-13-4 - Memorandum of Agreement With u.s. Department of Homeland Security.
Section 31-13-8 - Enrollment or Attendance at Institutions of Postsecondary Education.
Section 31-13-9 - Verification of Employment Eligibility by Employers Seeking Economic Incentives.
Section 31-13-10 - Willful Failure to Complete or Carry Alien Registration Documentation.
Section 31-13-11 - Unauthorized Aliens Prohibited From Seeking Employment in State.
Section 31-13-13 - Concealing, Harboring, Shielding, etc., Unauthorized Aliens.
Section 31-13-14 - Dealing in False Identification Documents; Vital Records Identity Fraud.
Section 31-13-15 - Employment of Unauthorized Aliens Prohibited.
Section 31-13-16 - Certain Business Expense Deductions Prohibited.
Section 31-13-17 - Discriminatory Employment Practices.
Section 31-13-22 - Enforcement of Chapter in Coordination With Federal Immigration Laws.
Section 31-13-23 - Enforcement Report.
Section 31-13-24 - Solicitation, Attempt, or Conspiracy to Violate Chapter.
Section 31-13-25 - E-Verify Employer Agent Service.
Section 31-13-26 - Enforcement of Certain Contracts Prohibited.
Section 31-13-28 - Voter Registration Eligibility and Requirements.
Section 31-13-29 - Limitations on Public Records Transactions Conducted by Unauthorized Aliens.
Section 31-13-30 - Relation to Real ID Act of 2005.
Section 31-13-31 - Defense of Law Enforcement Officers in Enforcement of Chapter.
Section 31-13-32 - Report to Alabama Department of Homeland Security.
Section 31-13-33 - Rental Agreements With Unauthorized Aliens Prohibited.
Section 31-13-34 - Enforcement of Chapter.
Section 31-13-35 - Records Searches by Department of Revenue; Investigations.