Alabama § 40-21-32 Procuring Information from Other Sources When Taxpayer Fails to Comply

Alabama Statutes

§ 40-21-32 — Procuring Information from Other Sources When Taxpayer Fails to Comply

Alabama § 40-21-32

Title 40Revenue and Taxation

Ch. 21Public Utilities

Art. 1General Provisions

This text of Alabama § 40-21-32 (Procuring Information from Other Sources When Taxpayer Fails to Comply) 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 § 40-21-32 (2026).

Text

If any person, association, company or corporation embraced within the provisions of this chapter shall fail to make the returns and statements, or any of them, required by the provisions of this chapter, or to furnish any other information lawfully required of it within the time limited, the Department of Revenue must procure the necessary information from some other sources upon which to base an ascertainment of the values of the tangible and intangible property or franchise of such person, association of persons, company, or corporation, and shall proceed to ascertain the value of such property.

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If any person, association, company or corporation embraced within the provisions of this chapter shall fail to make the returns and statements, or any of them, required by the provisions of this chapter, or to furnish any other information lawfully required of it within the time limited, the Department of Revenue must procure the necessary information from some other sources upon which to base an ascertainment of the values of the tangible and intangible property or franchise of such person, association of persons, company, or corporation, and shall proceed to ascertain the value of such property.