(a) Notwithstanding any law to the contrary, neither the commissioner nor a public employee may reveal facts contained in a report or return required by this chapter, nor can any information contained in such a report or return be used against the dealer in any criminal proceeding, except in connection with a proceeding involving taxes due under this chapter, unless such information is independently obtained.
(b) Any person violating this section shall be guilty of a Class C misdemeanor.
(c) This section does not prohibit the Commissioner of Revenue from publishing statistics that do not disclose the identity of dealers or the contents of particular returns or reports.
(d) Notwithstanding any provision of this chapter or any other provision of law, including the revenue code, collection of any taxes under this chapter or imposition of any revenue liens arising as a result of this chapter, shall not interfere with any forfeiture and condemnation of money or any other type or kind of property whatsoever under the drug forfeiture laws of this state, or with any distribution of property or funds under the drug forfeiture laws of this state. Regardless of the order in which proceedings are begun, condemnation and forfeiture of money or any other type or kind of property whatsoever and distribution of property and funds under the drug forfeiture laws of this state shall always take precedence over any proceedings to collect taxes under this chapter.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 17A - Drugs and Controlled Substances Excise Tax.
Section 40-17A-1 - Definitions.
Section 40-17A-2 - Administration; Manner of Payment; Collection.
Section 40-17A-3 - Rules and Regulation; Official Stamps, Labels, Etc.
Section 40-17A-4 - Restrictions Imposed if Tax Not Paid; Stamps.
Section 40-17A-5 - Effect of Chapter on Immunity.
Section 40-17A-7 - Method of Calculating Tax.
Section 40-17A-9 - Penalty; Enforcement.
Section 40-17A-10 - Purchase of Stamps, etc.; Manufacture of Same.
Section 40-17A-11 - Method and Time of Affixing Stamps; Payment Due.
Section 40-17A-14 - Examination of Books, Records, Etc.