Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 29 - Enforcement of Tax Laws.

Article 1 - General Provisions.

Section 40-29-1 - Short Title. - This chapter shall be known and may be cited as...

Section 40-29-2 - Applicability of Chapter; Purpose; Legislative Intent. - The provisions of this chapter shall apply to every public...

Article 2 - Collections.

Section 40-29-20 - Lien for Taxes - Generally. - If any person liable to pay any tax, other than...

Section 40-29-20.1 - Lien for Taxes - Collection Firms Prohibited From Recovering Certain Expenses From Taxpayers. - (a) Notwithstanding Section 40-29-20, or any other law to the...

Section 40-29-21 - Lien for Taxes - Term. - Unless another date is specifically fixed by law, the lien...

Section 40-29-22 - Lien for Taxes - Validity and Priority Against Certain Persons. - (a) Purchasers, holders of security interests, mechanic's lienors, and judgment...

Section 40-29-23 - Levy and Distraint. - (a) Authority of commissioner or delegate. If any person liable...

Section 40-29-23.1 - Development and Operation of Financial Institution Data Match Program. - (a) For purposes of this section the following terms shall...

Section 40-29-24 - Surrender of Property Subject to Levy; "Person" Defined. - (a) Requirement. Except as otherwise provided in subsection (b), any...

Section 40-29-25 - Production of Books. - If a levy has been made on any property, or...

Section 40-29-26 - Sale of Seized Property. - (a) Notice of seizure. As soon as practicable after seizure...

Section 40-29-27 - Sale of Perishable Goods. - If the commissioner or his delegate determines that any property...

Section 40-29-28 - Redemption of Property. - (a) Before sale. Any person whose property has been levied...

Section 40-29-29 - Certificate of Sale; Deed of Real Property. - (a) Certificate of sale. In the case of personal property...

Section 40-29-30 - Legal Effect of Certificate of Sale of Personal Property and Deed of Real Property. - (a) Certificate of sale of property other than real property....

Section 40-29-31 - Records of Sales to Be Kept. - The commissioner or his delegate shall keep a record of...

Section 40-29-32 - Expense of Levy and Sale. - The commissioner or his delegate shall determine the expenses to...

Section 40-29-33 - Application of Proceeds of Levy. - (a) Collection of liability. Any money realized by proceedings under...

Section 40-29-34 - Authority to Release Levy and Return Property. - (a) Release of levy. It shall be lawful for the...

Article 3 - Limitations on Assessment and Collection.

Section 40-29-51 - Collection After Assessment. - (a) Length of period. Where the assessment of any tax...

Section 40-29-52 - Suspension of Running of Period of Limitation. - (a) General rule. The running of the period of limitations...

Article 4 - Additions to Tax and Penalties.

Section 40-29-70 - Non-Payable Checks, Money Orders, or Electronic Funds. - If any check, money order, or electronic funds in payment...

Section 40-29-71 - Automatic Refund. - Where the Department of Revenue determines that a taxpayer is...

Section 40-29-72 - Rules for Application of Assessable Penalties; "Person" Defined. - (a) Penalty assessed as tax. The penalties and liabilities provided...

Section 40-29-73 - Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax. - (a) General rule. Any person required to collect, truthfully account...

Section 40-29-74 - Fraudulent Statement or Failure to Furnish Statement to Employee. - In addition to the criminal penalty provided by Section 40-29-114,...

Section 40-29-75 - False Information With Respect to Withholding. - (a) Civil penalty. In addition to any criminal penalty provided...

Article 5 - Jeopardy.

Section 40-29-90 - Jeopardy Assessment - for Income Tax. - (a) Termination of taxable period. If the commissioner or his...

Section 40-29-91 - Jeopardy Assessment - Other Taxes. - (a) If the commissioner or his delegate finds that a...

Article 6 - Crimes.

Section 40-29-110 - Attempt to Evade or Defeat Tax. - Any person who willfully attempts in any manner to evade...

Section 40-29-111 - Willful Failure to Collect or Pay Over Tax. - Any person required under this title to collect, account for,...

Section 40-29-112 - Willful Failure to File Return, Supply Information, or Pay Tax. - Any person required under this title to pay any estimated...

Section 40-29-113 - Fraudulent Statement or Failure to Make Statement to Employees. - In lieu of any other penalty provided by law (except...

Section 40-29-114 - Fraudulent Withholding Exemption Certificate or Failure to Supply Information. - Any individual required to supply information to his employer under...

Section 40-29-115 - Fraud and False Statements. - (a) Any person who: (1) DECLARATION UNDER PENALTIES OF PERJURY....

Section 40-29-116 - Fraudulent Returns, Statements, or Other Documents. - Any person who willfully delivers or discloses to the commissioner...

Section 40-29-117 - Failure to Obey Subpoena. - Any person who, being duly subpoenaed to appear to testify,...

Section 40-29-118 - Attempts to Interfere With Administration of State Revenue Laws; Taxpayer Protection From Harassment. - (a) Corrupt or forcible interference. Whoever corruptly or by force...

Section 40-29-119 - Periods of Limitation on Criminal Prosecutions. - (a) No person shall be prosecuted, tried, or punished for...

Section 40-29-120 - Commissioner's Report. - The Commissioner of Revenue will file a report in one-year...

Section 40-29-121 - Automated Sales Suppression Devices or Phantom-Ware. - (a) For purposes of this section, the following terms have...

Article 7 - Identity Theft Related Refund Fraud

Section 40-29-130 - Reduction of Identity Theft Related Refund Fraud. - The Department of Revenue, with assistance and support from other...