Alabama Statutes
§ 40-7-44 — Assessment Against Auctioneers
Alabama § 40-7-44
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 7Assessment of Taxes Generally
Art. 1General Provisions
This text of Alabama § 40-7-44 (Assessment Against Auctioneers) 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 § 40-7-44 (2026).
Text
The tax assessor shall assess the taxes against each auctioneer, provided by law, and shall enter the same on his books as in cases of other assessments, and such assessor shall immediately make a statement of such assessment and deliver the same to the tax collector for collection. Such taxes become assessable and payable immediately upon the expiration of each such auction sale.
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Legislative History
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §73.)
Nearby Sections
15
§ 40-1-1
Definitions§ 40-1-14
Payment of Court Costs§ 40-1-2
Lien for Taxes - Generally§ 40-1-23
Liability of Officers for ConversionCite This Page — Counsel Stack
Bluebook (online)
Alabama § 40-7-44, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-7-44.