Alabama § 45-44-244.35 Examinations and Investigations

Alabama Statutes

§ 45-44-244.35 — Examinations and Investigations

Alabama § 45-44-244.35

JurisdictionAlabama

Title 45Local Laws

Ch. 44Macon County

Art. 24Taxation

Part 5Tax, Occupational

Subpart 21997 Tax

This text of Alabama § 45-44-244.35 (Examinations and Investigations) 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 § 45-44-244.35 (2026).

Text

The revenue commissioner or his or her designee may examine the books, papers, and records of any employer or licensee to determine the accuracy of any return made, or if no return was made, to ascertain the amount of fees due. Each employer or licensee shall give to the revenue commissioner or to his or her designee, the means, facilities, and opportunity for the making of the examination and investigation. The revenue commissioner may examine any person under oath concerning any gross receipts which were or should have been shown in a return. The revenue commissioner may compel the production of books, papers, records, and the attendance of any person whom he or she believes to have knowledge of the gross receipts or compensation.

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The revenue commissioner or his or her designee may examine the books, papers, and records of any employer or licensee to determine the accuracy of any return made, or if no return was made, to ascertain the amount of fees due. Each employer or licensee shall give to the revenue commissioner or to his or her designee, the means, facilities, and opportunity for the making of the examination and investigation. The revenue commissioner may examine any person under oath concerning any gross receipts which were or should have been shown in a return. The revenue commissioner may compel the production of books, papers, records, and the attendance of any person whom he or she believes to have knowledge of the gross receipts or compensation.