Section 40-2-11.1 – Allocations, Disbursements, and Distribution of Certain Inspection Fees, Penalties, and Taxes.
Section 40-2-11.1 Allocations, disbursements, and distribution of certain inspection fees, penalties, and taxes. Notwithstanding any provision of law to the contrary, and commencing on October 1, 2021, all allocations, disbursements, and distributions made pursuant to any of the following sections for taxes and fees collected by the Department of Revenue shall be made by the […]
Section 40-2-12 – Photographic or Electronic Reproductions of Documents – Authority to Make; Disposition of Original Documents.
Section 40-2-12 Photographic or electronic reproductions of documents – Authority to make; disposition of original documents. The Commissioner of Revenue of the State of Alabama is authorized to make or to have made microfilm copies, photostatic copies, or other similar photographic reproductions of, or electronic reproduction or computer output microfilm of the data from, any […]
Section 40-2-13 – Photographic or Electronic Reproductions of Documents – to Have Force and Effect of Originals.
Section 40-2-13 Photographic or electronic reproductions of documents – To have force and effect of originals. Such microfilm copies, photostatic copies, other similar photographic reproductions, computer output microfilm, or electronically recorded data of such above named documents shall for all purposes be deemed to be and have the force and effect of such documents themselves. […]
Section 40-2-14 – Photographic or Electronic Reproductions of Documents – Legislative Intent.
Section 40-2-14 Photographic or electronic reproductions of documents – Legislative intent. It is hereby declared to be the legislative intent to permit the Commissioner of Revenue to dispose of any documents required by law to be kept or maintained by the Department of Revenue in the event that photographic reproductions of such documents, computer output […]
Section 40-2-15 – Notice of Setting Assessment Aside; Revaluation and Notice Thereof.
Section 40-2-15 Notice of setting assessment aside; revaluation and notice thereof. Whenever the Department of Revenue has set aside and held for naught any assessment of property, except as otherwise provided herein, it shall give notice by mail of such action to the tax assessor of the county in which the property involved is located […]
Section 40-2-16 – Equalization of Valuation Generally.
Section 40-2-16 Equalization of valuation generally. It shall be the duty of the Department of Revenue to examine such of the tax records of the several counties as will enable it to ascertain whether the tax valuation of the various classes of property as made in the respective counties of the state, is reasonably uniform […]
Section 40-2-17 – Revaluation by Board of Equalization to Affect Equalization.
Section 40-2-17 Revaluation by board of equalization to affect equalization. Upon the giving of such notice by the Department of Revenue of the revaluing and reassessment ordered to be made of property within said county, it shall be the duty of the secretary of the board of equalization receiving such notice to call without delay […]
Section 40-2-18 – Procedure After Revaluation and Equalization.
Section 40-2-18 Procedure after revaluation and equalization. Whenever the work of revaluing and equalizing any class or classes of property has been completed by order of the Department of Revenue, as provided herein, and the revised valuation has been entered on the tax return list, the county board of equalization shall certify over their signatures […]
Section 40-2-20 – Witnesses – Incriminating Testimony; Perjury.
Section 40-2-20 Witnesses – Incriminating testimony; perjury. No witness shall be excused from attending or testifying or from producing books, papers, records, accounts, and other documents before the department or in obedience to the subpoena issued by or in the name of the department on the ground or for the reason that the testimony, documentary […]
Section 40-2-21 – Witnesses – Fees.
Section 40-2-21 Witnesses – Fees. Every witness who shall appear before the department by its order shall receive for his attendance the fees and mileage allowed by law for witnesses in civil cases in courts of record, which shall be audited and paid by the state in the same manner as other expenses of the […]