The commissioner or his delegate shall determine the expenses to be allowed in all cases of levy and sale, which expenses shall be actual expenses directly related to the sale. The fee for a professional auctioneer that may be employed at the discretion of the commissioner or his delegate shall be considered an expense of the levy and sale.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 29 - Enforcement of Tax Laws.
Section 40-29-20 - Lien for Taxes - Generally.
Section 40-29-21 - Lien for Taxes - Term.
Section 40-29-22 - Lien for Taxes - Validity and Priority Against Certain Persons.
Section 40-29-23 - Levy and Distraint.
Section 40-29-23.1 - Development and Operation of Financial Institution Data Match Program.
Section 40-29-24 - Surrender of Property Subject to Levy; "Person" Defined.
Section 40-29-25 - Production of Books.
Section 40-29-26 - Sale of Seized Property.
Section 40-29-27 - Sale of Perishable Goods.
Section 40-29-28 - Redemption of Property.
Section 40-29-29 - Certificate of Sale; Deed of Real Property.
Section 40-29-31 - Records of Sales to Be Kept.
Section 40-29-32 - Expense of Levy and Sale.
Section 40-29-33 - Application of Proceeds of Levy.
Section 40-29-34 - Authority to Release Levy and Return Property.