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us-al/statute/title-40/chapter-1 — General Provisions · Axiom
Axiom
/
Alabama
/
Statutes
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Title 40
General Provisions
47 sections
40-1-1
Definitions
40-1-2
Lien for Taxes - Generally
40-1-3
Lien for Taxes - Date of Lien
40-1-4
Lien for Taxes - Preferred Claim
40-1-5
Reports; Remitting of Payments
40-1-7
Liability of Agents for Taxes
40-1-8
Liability of Receivers and Trustees
40-1-9
Equalization of Taxation of State and National Banks
40-1-10
Duty of Salaried Officers as to Disposition of Fees Collected
40-1-13
Defense of Actions Involving Revenue Laws
40-1-14
Payment of Court Costs
40-1-15
Execution Sufficient Warrant for Levy
40-1-16
Copies of Books, Records, Papers, Etc., Admitted in Evidence
40-1-17
Judgment on Verdict in Favor of State Against Officers
40-1-18
Falsely Returning List of Taxpayer as Sworn To
40-1-19
Bank Officer Failing to Make, Swear To, and Deliver Required Statements
40-1-20
Taxing Authorities Acting as Attorney for Taxpayer
40-1-21
Access to Books and Records of Revenue Officers
40-1-22
Penalty for Officers Who Neglect Duty
40-1-23
Liability of Officers for Conversion
40-1-24
Duty of Sheriff in Selling Property Under Execution, Etc
40-1-25
Dealing in State Securities
40-1-26
Falsely and Fraudulently Procuring State Warrants
40-1-27
Payment of Taxes by Lienors
40-1-28
Impeachment of Officers
40-1-29
Form of Notices to Taxpayers
40-1-30
Notice Required to Be Given by Registered Mail May Be Given by Certified Mail
40-1-31
Distribution of Revenues Collected
40-1-31.1
Disposition of Certain Fees
40-1-31.2
Elimination of Payments of Less Than Five Dollars to Municipality; Disposition of Eliminated Amounts
40-1-32.1
Education Trust Fund Proration Prevention Act
40-1-35
Enforcement of Liability for Taxes Imposed by Other States
40-1-37
Ratification of Certain Municipal or County Elections as to Levy of Special Taxes
40-1-38
Trial Tax
40-1-39
Prompt Returns, Reports, Payments, and Settlements
40-1-40
Actions Against Officers
40-1-41
Correction of Settlements of Assessors
40-1-42
Overpayments into State Treasury
40-1-43
Misuse of Federal Tax Returns or Information Therefrom by State Officers, Employees, Etc., or Former Employees or Agents
40-1-44
Interest on Delinquent Taxes and Overpayments
40-1-45
Timely Mailing Treated as Timely Filing and Paying
40-1-46
Payment to Certain Certified Appraisers, Mappers, or Tax Administrators
40-1-47
Investment of Ad Valorem Taxes
40-1-48
Investment of Ad Valorem Taxes - Use of Special Funds
40-1-49
Suspension of Collection When Costs Exceed Amounts Collected
40-1-50
Reporting Requirements of State Agencies Administering Economic Tax Incentives
40-1-51
Requirements for Tax Credit Legislation; Taxpayer Reporting Requirements
