Home/Alabama/Statutes/Title 40: Revenue and Taxation/Ch. 7: Assessment of Taxes Generally/Art. 1: General Provisions/§ 40-7-44
Alabama Statutes

§ 40-7-44 — Assessment Against Auctioneers

Alabama·Title 40 Revenue and Taxation·Ch. 7 Assessment of Taxes Generally·Art. 1 General Provisions
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
§ 40-1-10
Duty of Salaried Officers as to Disposition of Fees Collected
§ 40-1-13
Defense of Actions Involving Revenue Laws
§ 40-1-14
Payment of Court Costs
§ 40-1-15
Execution Sufficient Warrant for Levy
§ 40-1-16
Copies of Books, Records, Papers, Etc., Admitted in Evidence
§ 40-1-17
Judgment on Verdict in Favor of State Against Officers
§ 40-1-18
Falsely Returning List of Taxpayer as Sworn To
§ 40-1-19
Bank Officer Failing to Make, Swear To, and Deliver Required Statements
§ 40-1-2
Lien for Taxes - Generally
§ 40-1-20
Taxing Authorities Acting as Attorney for Taxpayer
§ 40-1-21
Access to Books and Records of Revenue Officers
§ 40-1-22
Penalty for Officers Who Neglect Duty
§ 40-1-23
Liability of Officers for Conversion
§ 40-1-24
Duty of Sheriff in Selling Property Under Execution, Etc
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