Collections.

  1. Law
  2. Code of Alabama
  3. Revenue and Taxation.
  4. Enforcement of Tax Laws.
  5. Collections.

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Section
40-29-20

Lien for Taxes - Generally.

Section
40-29-20.1

Lien for Taxes - Collection Firms Prohibited From Recovering Certain Expenses From Taxpayers.

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
40-29-23.1

Development and Operation of Financial Institution Data Match Program.

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
40-29-35

Section 40-29-35