Alabama § 40-1-20 Taxing Authorities Acting as Attorney for Taxpayer

Alabama Statutes

§ 40-1-20 — Taxing Authorities Acting as Attorney for Taxpayer

Alabama § 40-1-20

Title 40Revenue and Taxation

Ch. 1General Provisions

This text of Alabama § 40-1-20 (Taxing Authorities Acting as Attorney for Taxpayer) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 40-1-20 (2026).

Text

It shall be unlawful for the Commissioner of Revenue or tax assessor, or any employee or deputy or agent of either to act as agent or attorney for any taxpayer in the matters of assessment of property for taxation, and any such person who violates the provisions of this section shall be guilty of a misdemeanor and shall be fined in a sum not greater than $100 and may be sentenced to hard labor for the county for not more than three months.

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It shall be unlawful for the Commissioner of Revenue or tax assessor, or any employee or deputy or agent of either to act as agent or attorney for any taxpayer in the matters of assessment of property for taxation, and any such person who violates the provisions of this section shall be guilty of a misdemeanor and shall be fined in a sum not greater than $100 and may be sentenced to hard labor for the county for not more than three months.