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Alabama Code (Last Updated: November 28, 2014) |
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Title40 REVENUE AND TAXATION. |
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Chapter29. ENFORCEMENT OF TAX LAWS. |
| Article 1. General Provisions. |
| § 40-29-1. Short title. |
| § 40-29-2. Applicability of chapter; purpose; legislative intent. |
| Article 2. Collections. |
| § 40-29-20. Lien for taxes - Generally. |
| § 40-29-21. Lien for taxes - Term. |
| § 40-29-22. Lien for taxes - Validity and priority against certain persons. |
| § 40-29-23. Levy and distraint. |
| § 40-29-24. Surrender of property subject to levy; "person" defined. |
| § 40-29-25. Production of books. |
| § 40-29-26. Sale of seized property. |
| § 40-29-27. Sale of perishable goods. |
| § 40-29-28. Redemption of property. |
| § 40-29-29. Certificate of sale; deed of real property. |
| § 40-29-30. Legal effect of certificate of sale of personal property and deed of real property. |
| § 40-29-31. Records of sales to be kept. |
| § 40-29-32. Expense of levy and sale. |
| § 40-29-33. Application of proceeds of levy. |
| § 40-29-34. Authority to release levy and return property. |
| Article 3. Limitations on Assessment and Collection. |
| § 40-29-51. Collection after assessment. |
| § 40-29-52. Suspension of running of period of limitation. |
| Article 4. Additions to Tax and Penalties. |
| § 40-29-70. Bad checks. |
| § 40-29-71. Automatic refund. |
| § 40-29-72. Rules for application of assessable penalties; "person" defined. |
| § 40-29-73. Failure to collect and pay over tax, or attempt to evade or defeat tax. |
| § 40-29-74. Fraudulent statement or failure to furnish statement to employee. |
| § 40-29-75. False information with respect to withholding. |
| Article 5. Jeopardy. |
| § 40-29-90. Jeopardy assessment - For income tax. |
| § 40-29-91. Jeopardy assessment - Other taxes. |
| Article 6. Crimes. |
| § 40-29-110. Attempt to evade or defeat tax. |
| § 40-29-111. Willful failure to collect or pay over tax. |
| § 40-29-112. Willful failure to file return, supply information, or pay tax. |
| § 40-29-113. Fraudulent statement or failure to make statement to employees. |
| § 40-29-114. Fraudulent withholding exemption certificate or failure to supply information. |
| § 40-29-115. Fraud and false statements. |
| § 40-29-116. Fraudulent returns, statements, or other documents. |
| § 40-29-117. Failure to obey subpoena. |
| § 40-29-118. Attempts to interfere with administration of state revenue laws; taxpayer protection from harassment. |
| § 40-29-119. Periods of limitation on criminal prosecutions. |
| § 40-29-120. Commissioner's report. |