Alabama Statutes
§ 40-1-21 — Access to Books and Records of Revenue Officers
Alabama § 40-1-21
This text of Alabama § 40-1-21 (Access to Books and Records of Revenue Officers) 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 § 40-1-21 (2026).
Text
Any revenue officer of the state who refuses to allow the Department of Revenue, or the agents or deputies thereof, full and free access to all books and records belonging to or pertaining to his office shall be guilty of a misdemeanor and, on conviction, shall be fined not less than $10 nor more than $500.
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Legislative History
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §900.)
Nearby Sections
15
§ 40-1-1
Definitions§ 40-1-14
Payment of Court Costs§ 40-1-2
Lien for Taxes - Generally§ 40-1-23
Liability of Officers for ConversionCite This Page — Counsel Stack
Bluebook (online)
Alabama § 40-1-21, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-1-21.