Alabama § 40-25-26 Administration and Enforcement of Article; Examination of Books, Records, Etc

Alabama Statutes

§ 40-25-26 — Administration and Enforcement of Article; Examination of Books, Records, Etc

Alabama § 40-25-26

Title 40Revenue and Taxation

Ch. 25Tobacco and Vaping Tax

Art. 1Sales Tax

This text of Alabama § 40-25-26 (Administration and Enforcement of Article; Examination of Books, Records, Etc) 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 § 40-25-26 (2026).

Text

The Department of Revenue shall administer and enforce the taxes imposed by this article. It shall have the power to enter upon the premises of any taxpayer and to examine, or cause to be examined, by any agent or representative designated by it for that purpose, any books, papers, records, or memoranda, etc., bearing upon the amount of taxes payable, and to secure other information directly or indirectly concerned in the enforcement of this article.

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The Department of Revenue shall administer and enforce the taxes imposed by this article. It shall have the power to enter upon the premises of any taxpayer and to examine, or cause to be examined, by any agent or representative designated by it for that purpose, any books, papers, records, or memoranda, etc., bearing upon the amount of taxes payable, and to secure other information directly or indirectly concerned in the enforcement of this article.