Alabama § 40-7-20 Separate Returns to Be Filed in Individual and Fiduciary Capacity

Alabama Statutes

§ 40-7-20 — Separate Returns to Be Filed in Individual and Fiduciary Capacity

Alabama § 40-7-20

Title 40Revenue and Taxation

Ch. 7Assessment of Taxes Generally

Art. 1General Provisions

This text of Alabama § 40-7-20 (Separate Returns to Be Filed in Individual and Fiduciary Capacity) 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 § 40-7-20 (2026).

Text

Every person of full age and sound mind and every firm or body corporate or politic and every trustee and receiver shall, when legally called on by the assessor, forthwith make a full, true, and distinct statement of all real and personal property, with a correct description thereof of land and improvements, separately, of which he is the owner or holder, individually or as guardian, parent, husband, wife, trustee, administrator, executor, receiver, accounting officer, partner, agent, or factor, and including all money hoarded, held, or owned on October 1 of the current tax year or any time preceding or succeeding October 1 of the current year.

Free access — add to your briefcase to read the full text and ask questions with AI

Every person of full age and sound mind and every firm or body corporate or politic and every trustee and receiver shall, when legally called on by the assessor, forthwith make a full, true, and distinct statement of all real and personal property, with a correct description thereof of land and improvements, separately, of which he is the owner or holder, individually or as guardian, parent, husband, wife, trustee, administrator, executor, receiver, accounting officer, partner, agent, or factor, and including all money hoarded, held, or owned on October 1 of the current tax year or any time preceding or succeeding October 1 of the current year.