Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 2 - Department of Revenue.

Article 1 - General Provisions.

Section 40-2-1 - Creation. - There shall be a Department of Revenue, hereinafter referred to...

Section 40-2-2 - Employment of Secretary and Other Employees; Payment of Expenses Generally. - The Department of Revenue may employ a secretary and such...

Section 40-2-3 - Duties of Secretary. - The secretary of said department shall keep full and correct...

Section 40-2-4 - Bonds of Employees. - Before entering upon the duties of their respective offices, all...

Section 40-2-6 - Oaths of Witnesses. - Oaths of witnesses in any matter under the investigation or...

Section 40-2-7 - Offices and Equipment; How Expenses Paid. - The Department of Revenue shall have and maintain its offices...

Section 40-2-8 - Travelling Expenses - Generally. - The Commissioner of the Department of Revenue, the secretary of...

Section 40-2-9 - Traveling Expenses - Prepayment for Employees Traveling Outside State. - The Department of Revenue is hereby authorized to prepay to...

Section 40-2-10 - Agents and Employees Constituted Peace Officers; Arrest Fee. - The Commissioner of the Department of Revenue may designate and...

Section 40-2-11 - Powers and Duties Generally. - THIS SECTION WAS AMENDED BY ACT 2022-182 IN THE 2022...

Section 40-2-11.1 - Allocations, Disbursements, and Distribution of Certain Inspection Fees, Penalties, and Taxes. - Notwithstanding any provision of law to the contrary, and commencing...

Section 40-2-12 - Photographic or Electronic Reproductions of Documents - Authority to Make; Disposition of Original Documents. - The Commissioner of Revenue of the State of Alabama is...

Section 40-2-13 - Photographic or Electronic Reproductions of Documents - to Have Force and Effect of Originals. - Such microfilm copies, photostatic copies, other similar photographic reproductions, computer...

Section 40-2-14 - Photographic or Electronic Reproductions of Documents - Legislative Intent. - It is hereby declared to be the legislative intent to...

Section 40-2-15 - Notice of Setting Assessment Aside; Revaluation and Notice Thereof. - Whenever the Department of Revenue has set aside and held...

Section 40-2-16 - Equalization of Valuation Generally. - It shall be the duty of the Department of Revenue...

Section 40-2-17 - Revaluation by Board of Equalization to Affect Equalization. - Upon the giving of such notice by the Department of...

Section 40-2-18 - Procedure After Revaluation and Equalization. - Whenever the work of revaluing and equalizing any class or...

Section 40-2-20 - Witnesses - Incriminating Testimony; Perjury. - No witness shall be excused from attending or testifying or...

Section 40-2-21 - Witnesses - Fees. - Every witness who shall appear before the department by its...

Section 40-2-25 - Audits and Examinations. - The department shall perform such necessary audits and examinations of...

Article 2 - Commissioner of Revenue.

Section 40-2-40 - Chief Executive Officer; Powers, Authority, and Duties Generally. - The chief executive officer of the Department of Revenue shall...

Section 40-2-41 - Appointment; Term of Office; Qualifications. - The Commissioner of Revenue shall be appointed by the Governor...

Section 40-2-42 - Oath of Office. - The Commissioner of Revenue, before entering upon the discharge of...

Section 40-2-43 - Bond. - Before entering the duties of his office, the Commissioner of...

Section 40-2-44 - Assistant Commissioner of Revenue. - There is hereby created the office of Assistant Commissioner of...

Article 3 - Legal Counsel.

Section 40-2-60 - Office Created. - There is hereby created the Office of Legal Counsel for...

Section 40-2-61 - Appointment; Term of Office; Qualifications; Powers and Duties of Assistant Attorney General; Oath. - The Commissioner of Revenue shall, with the approval of the...

Section 40-2-62 - Bond. - Before entering upon the duties of his office, the legal...

Section 40-2-63 - Office, Clerical Help, etc.; Traveling Expenses. - The legal counsel shall be furnished with an office by...

Section 40-2-64 - Assistant Counsel. - The Commissioner of Revenue, with the approval of the Attorney...

Section 40-2-65 - To Devote Entire Time to Department; Duties Generally. - The legal counsel and assistant counsel shall devote all their...

Section 40-2-66 - Employment of Special Counsel. - Whenever any matter is pending before any court affecting the...