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·Title 40 Revenue and Taxation·Ch. 7 Assessment of Taxes Generally·Art. 1 General Provisions

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.

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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.

Alabama § 40-7-20 (Separate Returns to Be Filed in Individual and Fiduciary Capacity) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.