General Provisions.

  1. Law
  2. Code of Alabama
  3. Revenue and Taxation.
  4. Department of Revenue.
  5. General Provisions.

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Section
40-2-1

Creation.

Section
40-2-2

Employment of Secretary and Other Employees; Payment of Expenses Generally.

Section
40-2-3

Duties of Secretary.

Section
40-2-4

Bonds of Employees.

Section
40-2-6

Oaths of Witnesses.

Section
40-2-7

Offices and Equipment; How Expenses Paid.

Section
40-2-8

Travelling Expenses - Generally.

Section
40-2-9

Traveling Expenses - Prepayment for Employees Traveling Outside State.

Section
40-2-10

Agents and Employees Constituted Peace Officers; Arrest Fee.

Section
40-2-11

Powers and Duties Generally.

Section
40-2-11.1

Allocations, Disbursements, and Distribution of Certain Inspection Fees, Penalties, and Taxes.

Section
40-2-12

Photographic or Electronic Reproductions of Documents - Authority to Make; Disposition of Original Documents.

Section
40-2-13

Photographic or Electronic Reproductions of Documents - to Have Force and Effect of Originals.

Section
40-2-14

Photographic or Electronic Reproductions of Documents - Legislative Intent.

Section
40-2-15

Notice of Setting Assessment Aside; Revaluation and Notice Thereof.

Section
40-2-16

Equalization of Valuation Generally.

Section
40-2-17

Revaluation by Board of Equalization to Affect Equalization.

Section
40-2-18

Procedure After Revaluation and Equalization.

Section
40-2-20

Witnesses - Incriminating Testimony; Perjury.

Section
40-2-21

Witnesses - Fees.

Section
40-2-25

Audits and Examinations.