Alabama Statutes
§ 40-1-7 — Liability of Agents for Taxes
Alabama § 40-1-7
This text of Alabama § 40-1-7 (Liability of Agents for Taxes) 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 § 40-1-7 (2026).
Text
When taxes are levied on the gross or net receipts of any person, company, corporation, or association doing business in this state by any agent, such agent shall be personally liable for such taxes, and the tax collector may collect the same from such agent by garnishment or by the seizure and sale of any personal property belonging to him, as if such taxes were assessed against him.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §887.)
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 § 40-1-7, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-1-7.