Chapter 29. Enforcement of Tax Laws

Article 1. General Provisions

• Ala. Code § 40-29-1 (1975) Short Title
• Ala. Code § 40-29-2 (1975) Applicability of Chapter; Purpose; Legislative Intent

Article 2. Collections

• Ala. Code § 40-29-20 (1975) Lien For Taxes - Generally
• Ala. Code § 40-29-20.1 (1975) Lien For Taxes - Collection Firms Prohibited From Recovering Certain Expenses From Taxpayers
• Ala. Code § 40-29-21 (1975) Lien For Taxes - Term
• Ala. Code § 40-29-22 (1975) Lien For Taxes - Validity and Priority Against Certain Persons
• Ala. Code § 40-29-23 (1975) Levy and Distraint
• Ala. Code § 40-29-23.1 (1975) Development and Operation of Financial Institution Data Match Program
• Ala. Code § 40-29-24 (1975) Surrender of Property Subject to Levy; "Person" Defined
• Ala. Code § 40-29-25 (1975) Production of Books
• Ala. Code § 40-29-26 (1975) Sale of Seized Property
• Ala. Code § 40-29-27 (1975) Sale of Perishable Goods
• Ala. Code § 40-29-28 (1975) Redemption of Property
• Ala. Code § 40-29-29 (1975) Certificate of Sale; Deed of Real Property
• Ala. Code § 40-29-30 (1975) Legal Effect of Certificate of Sale of Personal Property and Deed of Real Property
• Ala. Code § 40-29-31 (1975) Records of Sales to Be Kept
• Ala. Code § 40-29-32 (1975) Expense of Levy and Sale
• Ala. Code § 40-29-33 (1975) Application of Proceeds of Levy
• Ala. Code § 40-29-34 (1975) Authority to Release Levy and Return Property

Article 3. Limitations On Assessment and Collection

• Ala. Code § 40-29-51 (1975) Collection After Assessment
• Ala. Code § 40-29-52 (1975) Suspension of Running of Period of Limitation

Article 4. Additions to Tax and Penalties

• Ala. Code § 40-29-70 (1975) Non-Payable Checks, Money Orders, Or Electronic Funds
• Ala. Code § 40-29-71 (1975) Automatic Refund
• Ala. Code § 40-29-72 (1975) Rules For Application of Assessable Penalties; "Person" Defined
• Ala. Code § 40-29-73 (1975) Failure to Collect and Pay Over Tax, Or Attempt to Evade Or Defeat Tax
• Ala. Code § 40-29-74 (1975) Fraudulent Statement Or Failure to Furnish Statement to Employee
• Ala. Code § 40-29-75 (1975) False Information With Respect to Withholding

Article 5. Jeopardy

• Ala. Code § 40-29-90 (1975) Jeopardy Assessment - For Income Tax
• Ala. Code § 40-29-91 (1975) Jeopardy Assessment - Other Taxes

Article 6. Crimes

• Ala. Code § 40-29-110 (1975) Attempt to Evade Or Defeat Tax
• Ala. Code § 40-29-111 (1975) Willful Failure to Collect Or Pay Over Tax
• Ala. Code § 40-29-112 (1975) Willful Failure to File Return, Supply Information, Or Pay Tax
• Ala. Code § 40-29-113 (1975) Fraudulent Statement Or Failure to Make Statement to Employees
• Ala. Code § 40-29-114 (1975) Fraudulent Withholding Exemption Certificate Or Failure to Supply Information
• Ala. Code § 40-29-115 (1975) Fraud and False Statements
• Ala. Code § 40-29-116 (1975) Fraudulent Returns, Statements, Or Other Documents
• Ala. Code § 40-29-117 (1975) Failure to Obey Subpoena
• Ala. Code § 40-29-118 (1975) Attempts to Interfere With Administration of State Revenue Laws; Taxpayer Protection From Harassment
• Ala. Code § 40-29-119 (1975) Periods of Limitation On Criminal Prosecutions
• Ala. Code § 40-29-120 (1975) Commissioner's Report
• Ala. Code § 40-29-121 (1975) Automated Sales Suppression Devices Or Phantom-Ware

Article 7. Identity Theft Related Refund Fraud

• Ala. Code § 40-29-130 (1975) Reduction of Identity Theft Related Refund Fraud