State Codes and Statutes

Statutes > Alabama > Title40 > Chapter29

Section 40-29-1 Short title.
Section 40-29-2 Applicability of chapter; purpose; legislative intent.
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 40-29-24 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 40-29-30 Legal effect of certificate of sale of personal property and 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.
Section 40-29-51 Collection after assessment.
Section 40-29-52 Suspension of running of period of limitation.
Section 40-29-70 Bad checks.
Section 40-29-71 Automatic refund.
Section 40-29-72 Rules for application of assessable penalties; "person" defined.
Section 40-29-73 Failure to collect and pay over tax, or attempt to evade or defeat tax.
Section 40-29-74 Fraudulent statement or failure to furnish statement to employee.
Section 40-29-75 False information with respect to withholding.
Section 40-29-90 Jeopardy assessment - For income tax.
Section 40-29-91 Jeopardy assessment - Other taxes.
Section 40-29-110 Attempt to evade or defeat tax.
Section 40-29-111 Willful failure to collect or pay over tax.
Section 40-29-112 Willful failure to file return, supply information, or pay tax.
Section 40-29-113 Fraudulent statement or failure to make statement to employees.
Section 40-29-114 Fraudulent withholding exemption certificate or failure to supply information.
Section 40-29-115 Fraud and false statements.
Section 40-29-116 Fraudulent returns, statements, or other documents.
Section 40-29-117 Failure to obey subpoena.
Section 40-29-118 Attempts to interfere with administration of state revenue laws; taxpayer protection from harassment.
Section 40-29-119 Periods of limitation on criminal prosecutions.
Section 40-29-120 Commissioner's report.

State Codes and Statutes

Statutes > Alabama > Title40 > Chapter29

Section 40-29-1 Short title.
Section 40-29-2 Applicability of chapter; purpose; legislative intent.
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 40-29-24 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 40-29-30 Legal effect of certificate of sale of personal property and 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.
Section 40-29-51 Collection after assessment.
Section 40-29-52 Suspension of running of period of limitation.
Section 40-29-70 Bad checks.
Section 40-29-71 Automatic refund.
Section 40-29-72 Rules for application of assessable penalties; "person" defined.
Section 40-29-73 Failure to collect and pay over tax, or attempt to evade or defeat tax.
Section 40-29-74 Fraudulent statement or failure to furnish statement to employee.
Section 40-29-75 False information with respect to withholding.
Section 40-29-90 Jeopardy assessment - For income tax.
Section 40-29-91 Jeopardy assessment - Other taxes.
Section 40-29-110 Attempt to evade or defeat tax.
Section 40-29-111 Willful failure to collect or pay over tax.
Section 40-29-112 Willful failure to file return, supply information, or pay tax.
Section 40-29-113 Fraudulent statement or failure to make statement to employees.
Section 40-29-114 Fraudulent withholding exemption certificate or failure to supply information.
Section 40-29-115 Fraud and false statements.
Section 40-29-116 Fraudulent returns, statements, or other documents.
Section 40-29-117 Failure to obey subpoena.
Section 40-29-118 Attempts to interfere with administration of state revenue laws; taxpayer protection from harassment.
Section 40-29-119 Periods of limitation on criminal prosecutions.
Section 40-29-120 Commissioner's report.

State Codes and Statutes

State Codes and Statutes

Statutes > Alabama > Title40 > Chapter29

Section 40-29-1 Short title.
Section 40-29-2 Applicability of chapter; purpose; legislative intent.
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 40-29-24 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 40-29-30 Legal effect of certificate of sale of personal property and 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.
Section 40-29-51 Collection after assessment.
Section 40-29-52 Suspension of running of period of limitation.
Section 40-29-70 Bad checks.
Section 40-29-71 Automatic refund.
Section 40-29-72 Rules for application of assessable penalties; "person" defined.
Section 40-29-73 Failure to collect and pay over tax, or attempt to evade or defeat tax.
Section 40-29-74 Fraudulent statement or failure to furnish statement to employee.
Section 40-29-75 False information with respect to withholding.
Section 40-29-90 Jeopardy assessment - For income tax.
Section 40-29-91 Jeopardy assessment - Other taxes.
Section 40-29-110 Attempt to evade or defeat tax.
Section 40-29-111 Willful failure to collect or pay over tax.
Section 40-29-112 Willful failure to file return, supply information, or pay tax.
Section 40-29-113 Fraudulent statement or failure to make statement to employees.
Section 40-29-114 Fraudulent withholding exemption certificate or failure to supply information.
Section 40-29-115 Fraud and false statements.
Section 40-29-116 Fraudulent returns, statements, or other documents.
Section 40-29-117 Failure to obey subpoena.
Section 40-29-118 Attempts to interfere with administration of state revenue laws; taxpayer protection from harassment.
Section 40-29-119 Periods of limitation on criminal prosecutions.
Section 40-29-120 Commissioner's report.