Section 40-29-90 – Jeopardy Assessment – for Income Tax.

Section 40-29-90 Jeopardy assessment – For income tax. (a) Termination of taxable period. If the commissioner or his delegate finds that a taxpayer designs quickly to depart from the State of Alabama or to remove his property therein, or to do any other act tending to prejudice or to render wholly or partly ineffectual proceedings […]

Section 40-29-91 – Jeopardy Assessment – Other Taxes.

Section 40-29-91 Jeopardy assessment – Other taxes. (a) If the commissioner or his delegate finds that a taxpayer designs quickly to depart from the State of Alabama or to remove his property therein, or to do any other act tending to prejudice or to render wholly or partly ineffectual proceedings to collect any tax imposed […]