Section 40-2-10 – Agents and Employees Constituted Peace Officers; Arrest Fee.
Section 40-2-10 Appointment of law enforcement officers; powers and duties. The Commissioner of the Department of Revenue may designate and appoint qualifying employees or agents of the Department of Revenue as law enforcement officers as defined by the Alabama Rules of Criminal Procedure. (1) Qualifying employees or agents designated as peace officers shall be appointed […]
Section 40-2-11 – Powers and Duties Generally.
Section 40-2-11 Powers and duties generally. THIS SECTION WAS AMENDED BY ACT 2022-182 IN THE 2022 REGULAR SESSION, EFFECTIVE MARCH 29, 2022. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a)It shall be the duty of the department, and it shall have the power and authority, in addition to the authority now in it vested […]
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 40-2-1 – Creation.
Section 40-2-1 Creation. There shall be a Department of Revenue, hereinafter referred to as “the department.” (Acts 1939, No. 4, p. 1; Code 1940, T. 51, §114.)
Section 40-2-2 – Employment of Secretary and Other Employees; Payment of Expenses Generally.
Section 40-2-2 Employment of secretary and other employees; payment of expenses generally. The Department of Revenue may employ a secretary and such other persons as experts, engineers, stenographers, clerks, or assistants as may be necessary for the performance of the duties which may be required of said department subject to the provisions of the Merit […]
Section 40-2-3 – Duties of Secretary.
Section 40-2-3 Duties of secretary. The secretary of said department shall keep full and correct minutes and records of all hearings, transactions, proceedings, and findings of the department and shall perform such other duties as may be required of him by law or by said department from time to time. (Acts 1935, No. 194, p. […]
Section 40-2-4 – Bonds of Employees.
Section 40-2-4 Bonds of employees. Before entering upon the duties of their respective offices, all employees in the Department of Revenue shall execute to the State of Alabama a bond, to be approved by the Governor, in amounts to be fixed by the Commissioner of Revenue, for the faithful performance of the duties of their […]