Section 40-29-116 – Fraudulent Returns, Statements, or Other Documents.
Section 40-29-116 Fraudulent returns, statements, or other documents. Any person who willfully delivers or discloses to the commissioner or his delegate any list, return, account, statement, or other document, known by him to be fraudulent or to be false as to any material matter, shall be fined not more than $10,000 ($50,000 in the case […]
Section 40-29-117 – Failure to Obey Subpoena.
Section 40-29-117 Failure to obey subpoena. Any person who, being duly subpoenaed to appear to testify, or to appear and produce books, accounts, records, memoranda, or other papers, as required under subdivisions (7) and (8) of Section 40-2-11, or any other section in this title requiring the production of information, neglects or fails to appear […]
Section 40-29-118 – Attempts to Interfere With Administration of State Revenue Laws; Taxpayer Protection From Harassment.
Section 40-29-118 Attempts to interfere with administration of state revenue laws; taxpayer protection from harassment. (a) Corrupt or forcible interference. Whoever corruptly or by force or threats of force (including any threatening letter or communication) endeavors to intimidate or impede any officer or employee of the State of Alabama acting in an official capacity under […]
Section 40-29-119 – Periods of Limitation on Criminal Prosecutions.
Section 40-29-119 Periods of limitation on criminal prosecutions. (a) No person shall be prosecuted, tried, or punished for any of the various offenses arising under the revenue laws unless the indictment is found or the prosecution instituted within three years next after the commission of the offense, except that the period of limitation shall be […]
Section 40-29-120 – Commissioner’s Report.
Section 40-29-120 Commissioner’s report. The Commissioner of Revenue will file a report in one-year periods from January 1, 1984, for a period of five years that states the amount of additional tax money that was collected as the result of this chapter. This report shall be delivered to each legislator and each constitutional officer. (Acts […]
Section 40-29-121 – Automated Sales Suppression Devices or Phantom-Ware.
Section 40-29-121 Automated sales suppression devices or phantom-ware. (a) For purposes of this section, the following terms have the following meanings: (1) AUTOMATED SALES SUPPRESSION DEVICE. A software program carried on a memory stick or removable compact disc, accessed through an Internet link, or by any other means, that falsifies the electronic records of electronic […]
Section 40-29-130 – Reduction of Identity Theft Related Refund Fraud.
Section 40-29-130 Reduction of identity theft related refund fraud. The Department of Revenue, with assistance and support from other state offices and agencies that participate in the income tax refund process, is authorized and instructed to pursue all reasonable options available to it in order to reduce identity theft related refund fraud. The department and […]
Section 40-29-51 – Collection After Assessment.
Section 40-29-51 Collection after assessment. (a) Length of period. Where the assessment of any tax imposed by this title has been begun or made within the period of limitation properly applicable thereto, such tax may be collected by levy or by a proceeding in court, but only if the levy is made or the proceeding […]
Section 40-29-52 – Suspension of Running of Period of Limitation.
Section 40-29-52 Suspension of running of period of limitation. (a) General rule. The running of the period of limitations provided in this title for collecting any tax shall be suspended for the period during which the commissioner is prohibited from collecting by levy or a proceeding in court and for 60 days thereafter. (b) Assets […]
Section 40-29-70 – Non-Payable Checks, Money Orders, or Electronic Funds.
Section 40-29-70 Non-payable checks, money orders, or electronic funds. If any check, money order, or electronic funds in payment of any amount receivable for payment of taxes under any provision of law is not duly paid, in addition to any other penalties provided by law, there shall be paid as a penalty by the person […]