Alabama § 40-18-54 Supervision of Assessment and Collection

Alabama Statutes

§ 40-18-54 — Supervision of Assessment and Collection

Alabama § 40-18-54

Title 40Revenue and Taxation

Ch. 18Income Taxes

Art. 1General Provisions

This text of Alabama § 40-18-54 (Supervision of Assessment and Collection) 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 § 40-18-54 (2026).

Text

The assessment and collection of the income taxes imposed by this chapter shall be under the supervision of the Department of Revenue.

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, §420.)

Nearby Sections

15

§ 40-1-1

Definitions

§ 40-1-10

Duty of Salaried Officers as to Disposition of Fees Collected

§ 40-1-13

Defense of Actions Involving Revenue Laws

§ 40-1-14

Payment of Court Costs

§ 40-1-15

Execution Sufficient Warrant for Levy

§ 40-1-16

Copies of Books, Records, Papers, Etc., Admitted in Evidence

§ 40-1-17

Judgment on Verdict in Favor of State Against Officers

§ 40-1-18

Falsely Returning List of Taxpayer as Sworn To

§ 40-1-19

Bank Officer Failing to Make, Swear To, and Deliver Required Statements

§ 40-1-2

Lien for Taxes - Generally

§ 40-1-20

Taxing Authorities Acting as Attorney for Taxpayer

§ 40-1-21

Access to Books and Records of Revenue Officers

§ 40-1-22

Penalty for Officers Who Neglect Duty

§ 40-1-23

Liability of Officers for Conversion

§ 40-1-24

Duty of Sheriff in Selling Property Under Execution, Etc

View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)

Alabama § 40-18-54, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-18-54.