Code of Alabama - Title 40: Revenue and Taxation - Chapter 2 - Department of Revenue

• Article 1 General Provisions.
• Section 40-2-1 Creation
  There shall be a Department of Revenue, hereinafter referred to as "the department."
• 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...
• 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...
• 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,...
• Section 40-2-6 Oaths of witnesses
  Oaths of witnesses in any matter under the investigation or consideration of the department may be administered by the commissioner, or by the secretary thereof,...
• Section 40-2-7 Offices and equipment; how expenses paid
  The Department of Revenue shall have and maintain its offices at the Capitol in Montgomery and shall be provided with suitable rooms, necessary office furniture,...
• Section 40-2-8 Travelling expenses - Generally
  The Commissioner of the Department of Revenue, the secretary of the department and all stenographers, experts, engineers, and assistants who may be employed by the...
• Section 40-2-9 Traveling expenses - Prepayment for employees traveling outside state
  The Department of Revenue is hereby authorized to prepay to employees of the department an amount of money to be determined by the Commissioner of...
• Section 40-2-10 Agents and employees constituted peace officers; arrest fee
  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...
• Section 40-2-11 Powers and duties generally
  It shall be the duty of the Department of Revenue, and it shall have the power and authority, in addition to the authority now in...
• 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...
• 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...
• 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...
• 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...
• 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...
• 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...
• 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,...
• 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...
• 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...
• 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...
• Section 40-2-25 Audits and examinations
  The department shall perform such necessary audits and examinations of the payroll tax records and returns of all contractors performing construction services for projects allowed...
• Article 2 Commissioner of Revenue.
• Section 40-2-40 Chief executive officer; powers, authority, and duties generally
  The chief executive officer of the Department of Revenue shall be known as the Commissioner of Revenue, and all the powers, authority, and duties vested...
• Section 40-2-41 Appointment; term of office; qualifications
  The Commissioner of Revenue shall be appointed by the Governor and shall hold office at the pleasure of the Governor. He shall be a qualified...
• Section 40-2-42 Oath of office
  The Commissioner of Revenue, before entering upon the discharge of his duties, shall take, subscribe, and file with the Secretary of State the following special...
• Section 40-2-43 Bond
  Before entering the duties of his office, the Commissioner of Revenue shall execute to the State of Alabama a bond, to be approved by the...
• Section 40-2-44 Assistant Commissioner of Revenue
  There is hereby created the office of Assistant Commissioner of Revenue of the Department of Revenue. Such Assistant Commissioner of Revenue shall possess the qualifications...
• Article 3 Legal Counsel.
• Section 40-2-60 Office created
  There is hereby created the Office of Legal Counsel for the Department of Revenue.
• Section 40-2-61 Appointment; term of office; qualifications; powers and duties of Assistant Attorney General; oath
  The Commissioner of Revenue shall, with the approval of the Attorney General, appoint a competent attorney as legal counsel for the Department of Revenue, who...
• Section 40-2-62 Bond
  Before entering upon the duties of his office, the legal counsel for the Department of Revenue shall execute to the State of Alabama a bond,...
• Section 40-2-63 Office, clerical help, etc.; traveling expenses
  The legal counsel shall be furnished with an office by the Department of Revenue together with necessary stenographic and clerical help, office equipment, stationery, and...
• Section 40-2-64 Assistant counsel
  The Commissioner of Revenue, with the approval of the Attorney General, shall be authorized, subject to the provisions of the Merit System law, to appoint...
• Section 40-2-65 To devote entire time to department; duties generally
  The legal counsel and assistant counsel shall devote all their time to the Department of Revenue and shall not, during their incumbency in office, engage...
• Section 40-2-66 Employment of special counsel
  Whenever any matter is pending before any court affecting the revenue laws of the state and in which the state is an interested party and...

Last modified: May 3, 2021