Alabama Statutes

§ 40-2-6 — Oaths of Witnesses

Alabama § 40-2-6
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 2Department of Revenue
Art. 1General Provisions

This text of Alabama § 40-2-6 (Oaths of Witnesses) 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 § 40-2-6 (2026).

Text

Oaths of witnesses in any matter under the investigation or consideration of the department may be administered by the commissioner, or by the secretary thereof, or by any chief clerk, field agent, or auditor. Any person swearing falsely to any material matter shall be guilty of perjury and shall be punished as provided by law.

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Legislative History

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §128.)

Nearby Sections

15
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Bluebook (online)
Alabama § 40-2-6, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-2-6.