Repealed by Act 2011-003, p. 90, §7, effective March 11, 2011.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 1 - General Provisions.
Section 40-1-2 - Lien for Taxes - Generally.
Section 40-1-3 - Lien for Taxes - Date of Lien.
Section 40-1-4 - Lien for Taxes - Preferred Claim.
Section 40-1-5 - Reports; Remitting of Payments.
Section 40-1-7 - Liability of Agents for Taxes.
Section 40-1-8 - Liability of Receivers and Trustees.
Section 40-1-9 - Equalization of Taxation of State and National Banks.
Section 40-1-10 - Duty of Salaried Officers as to Disposition of Fees Collected.
Section 40-1-13 - Defense of Actions Involving Revenue Laws.
Section 40-1-14 - Payment of Court Costs.
Section 40-1-15 - Execution Sufficient Warrant for Levy.
Section 40-1-16 - Copies of Books, Records, Papers, etc., Admitted in Evidence.
Section 40-1-17 - Judgment on Verdict in Favor of State Against Officers.
Section 40-1-18 - Falsely Returning List of Taxpayer as Sworn To.
Section 40-1-19 - Bank Officer Failing to Make, Swear To, and Deliver Required Statements.
Section 40-1-20 - Taxing Authorities Acting as Attorney for Taxpayer.
Section 40-1-21 - Access to Books and Records of Revenue Officers.
Section 40-1-22 - Penalty for Officers Who Neglect Duty.
Section 40-1-23 - Liability of Officers for Conversion.
Section 40-1-24 - Duty of Sheriff in Selling Property Under Execution, Etc.
Section 40-1-25 - Dealing in State Securities.
Section 40-1-26 - Falsely and Fraudulently Procuring State Warrants.
Section 40-1-27 - Payment of Taxes by Lienors.
Section 40-1-28 - Impeachment of Officers.
Section 40-1-29 - Form of Notices to Taxpayers.
Section 40-1-30 - Notice Required to Be Given by Registered Mail May Be Given by Certified Mail.
Section 40-1-31 - Distribution of Revenues Collected.
Section 40-1-31.1 - Disposition of Certain Fees.
Section 40-1-32.1 - Education Trust Fund Proration Prevention Act.
Section 40-1-35 - Enforcement of Liability for Taxes Imposed by Other States.
Section 40-1-37 - Ratification of Certain Municipal or County Elections as to Levy of Special Taxes.
Section 40-1-39 - Prompt Returns, Reports, Payments, and Settlements.
Section 40-1-40 - Actions Against Officers.
Section 40-1-41 - Correction of Settlements of Assessors.
Section 40-1-42 - Overpayments Into State Treasury.
Section 40-1-44 - Interest on Delinquent Taxes and Overpayments.
Section 40-1-45 - Timely Mailing Treated as Timely Filing and Paying.
Section 40-1-46 - Payment to Certain Certified Appraisers, Mappers, or Tax Administrators.
Section 40-1-47 - Investment of Ad Valorem Taxes.
Section 40-1-48 - Investment of Ad Valorem Taxes - Use of Special Funds.
Section 40-1-49 - Suspension of Collection When Costs Exceed Amounts Collected.
Section 40-1-50 - Reporting Requirements of State Agencies Administering Economic Tax Incentives.