Alabama Statutes

§ 40-29-32 — Expense of Levy and Sale

Alabama·Title 40 Revenue and Taxation·Ch. 29 Enforcement of Tax Laws·Art. 2 Collections
The commissioner or his delegate shall determine the expenses to be allowed in all cases of levy and sale, which expenses shall be actual expenses directly related to the sale. The fee for a professional auctioneer that may be employed at the discretion of the commissioner or his delegate shall be considered an expense of the levy and sale.

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Legislative History

(Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §15.)

Nearby Sections

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