Alabama Code (Last Updated: November 28, 2014) |
Title40 REVENUE AND TAXATION. |
Chapter2. DEPARTMENT OF REVENUE. |
Article3. Legal Counsel. |
§40-2-65. To devote entire time to department; duties generally.
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The legal counsel and assistant counsel shall devote all their time to the Department of Revenue and shall not, during their incumbency in office, engage in the private practice of law.
Such legal counsel shall confer with and advise the Commissioner of Revenue on matters relating to taxation. He shall furnish either verbal or written opinions when requested by the commissioner on questions relating to taxation and to tax laws, but such opinions shall not have the force and effect of official opinions of the Attorney General unless approved by the Attorney General. Such legal counsel shall appear for the state in all matters, in litigation of the state involving taxation, both civil and criminal, when authorized to do so by the commissioner and the Attorney General.