Alabama § 40-18-51 Applicability of Lien Provisions; Disposition of Collections; Collection Prior to Delinquency

Alabama Statutes

§ 40-18-51 — Applicability of Lien Provisions; Disposition of Collections; Collection Prior to Delinquency

Alabama § 40-18-51

Title 40Revenue and Taxation

Ch. 18Income Taxes

Art. 1General Provisions

This text of Alabama § 40-18-51 (Applicability of Lien Provisions; Disposition of Collections; Collection Prior to Delinquency) 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 § 40-18-51 (2026).

Text

In every respect herein specified in this chapter, returns for the levy and collection of the taxes herein provided for shall be subject to the lien provisions of this title.
All income taxes collected by the Department of Revenue shall be as soon as practicable turned over to the Treasurer and his receipt taken therefor.
The Department of Revenue shall not take any action to collect any income tax before the same becomes delinquent, except in cases of emergency where delayed action might result in the loss of such taxes.

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In every respect herein specified in this chapter, returns for the levy and collection of the taxes herein provided for shall be subject to the lien provisions of this title.
All income taxes collected by the Department of Revenue shall be as soon as practicable turned over to the Treasurer and his receipt taken therefor.
The Department of Revenue shall not take any action to collect any income tax before the same becomes delinquent, except in cases of emergency where delayed action might result in the loss of such taxes.