Code of Alabama - Title 40: Revenue and Taxation - Chapter 29 - Enforcement of Tax Laws

• Article 1 General Provisions.
• Section 40-29-1 Short title
  This chapter shall be known and may be cited as the "Tax Enforcement and Compliance Act" or "TECA."
• Section 40-29-2 Applicability of chapter; purpose; legislative intent
  The provisions of this chapter shall apply to every public tax, license or fee, and/or any penalty or interest payable thereon, levied under the provisions...
• Article 2 Collections.
• Section 40-29-20 Lien for taxes - Generally
  If any person liable to pay any tax, other than ad valorem tax, neglects or refuses to pay the same, the amount (including any interest,...
• Section 40-29-20.1 Lien for taxes - Collection firms prohibited from recovering certain expenses from taxpayers
  (a) Notwithstanding Section 40-29-20, or any other law to the contrary, a private auditing or collecting firm may not recover any of the following costs...
• Section 40-29-21 Lien for taxes - Term
  Unless another date is specifically fixed by law, the lien imposed by Section 40-29-20 shall arise at the time the assessment list, return therefor or...
• Section 40-29-22 Lien for taxes - Validity and priority against certain persons
  (a) Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors. The lien imposed by Section 40-29-20 shall not be valid as against any...
• Section 40-29-23 Levy and distraint
  (a) Authority of commissioner or delegate. If any person liable to pay any final assessment of tax neglects or refuses to pay the same or...
• Section 40-29-23.1 Development and operation of financial institution data match program
  (a) For purposes of this section the following terms shall have the following meanings: (1) ACCOUNT. A demand deposit account, checking account, negotiable withdrawal order...
• Section 40-29-24 Surrender of property subject to levy; "person" defined
  (a) Requirement. Except as otherwise provided in subsection (b), any person in possession of (or obligated with respect to) property or rights to property subject...
• Section 40-29-25 Production of books
  If a levy has been made on any property, or right to property, any person having custody or control of any books or records containing...
• Section 40-29-26 Sale of seized property
  (a) Notice of seizure. As soon as practicable after seizure of property, notice in writing shall be given by the Commissioner of Revenue or his...
• Section 40-29-27 Sale of perishable goods
  If the commissioner or his delegate determines that any property seized is liable to perish or become greatly reduced in price or value by keeping,...
• Section 40-29-28 Redemption of property
  (a) Before sale. Any person whose property has been levied upon hereunder or subject to execution under Section 40-2-11 shall have the right to pay...
• Section 40-29-29 Certificate of sale; deed of real property
  (a) Certificate of sale. In the case of personal property sold as provided in Section 40-29-26, the commissioner or his delegate shall give to the...
• Section 40-29-30 Legal effect of certificate of sale of personal property and deed of real property
  (a) Certificate of sale of property other than real property. In all cases of a sale of property (other than real property) pursuant to Section...
• Section 40-29-31 Records of sales to be kept
  The commissioner or his delegate shall keep a record of all sales of real property sold under Section 40-29-26 and of redemptions of such property....
• Section 40-29-32 Expense of levy and sale
  The commissioner or his delegate shall determine the expenses to be allowed in all cases of levy and sale, which expenses shall be actual expenses...
• Section 40-29-33 Application of proceeds of levy
  (a) Collection of liability. Any money realized by proceedings under this article (whether by seizure, by surrender under Section 40-29-24, except pursuant to subsection (b)(2)...
• Section 40-29-34 Authority to release levy and return property
  (a) Release of levy. It shall be lawful for the commissioner or his delegate to release the levy, and any liens, upon all or part...
• Article 3 Limitations on Assessment and Collection.
• 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...
• 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...
• Article 4 Additions to Tax and Penalties.
• 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...
• Section 40-29-71 Automatic refund
  Where the Department of Revenue determines that a taxpayer is entitled to a refund, the Department of Revenue shall automatically refund to that taxpayer the...
• Section 40-29-72 Rules for application of assessable penalties; "person" defined
  (a) Penalty assessed as tax. The penalties and liabilities provided by this article shall be paid upon notice and demand by the commissioner or his...
• Section 40-29-73 Failure to collect and pay over tax, or attempt to evade or defeat tax
  (a) General rule. Any person required to collect, truthfully account for, and/or pay over any tax imposed by Sections 40-17-2, 40-17-220, 40-18-71, 40-21-82, 40-23-2, 40-23-61,...
• Section 40-29-74 Fraudulent statement or failure to furnish statement to employee
  In addition to the criminal penalty provided by Section 40-29-114, any person required under this title to furnish a statement to an employee who willfully...
• Section 40-29-75 False information with respect to withholding
  (a) Civil penalty. In addition to any criminal penalty provided by law, if: (1) Any individual makes a statement under Section 40-18-73 which results in...
• Article 5 Jeopardy.
• 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...
• 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...
• Article 6 Crimes.
• Section 40-29-110 Attempt to evade or defeat tax
  Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition...
• Section 40-29-111 Willful failure to collect or pay over tax
  Any person required under this title to collect, account for, and pay over any tax imposed by this title who willfully fails to collect or...
• Section 40-29-112 Willful failure to file return, supply information, or pay tax
  Any person required under this title to pay any estimated tax or tax, or required by this title or by regulations made under authority thereof...
• Section 40-29-113 Fraudulent statement or failure to make statement to employees
  In lieu of any other penalty provided by law (except the penalty provided by Section 40-29-75) any person required under the provisions of Section 40-18-75...
• Section 40-29-114 Fraudulent withholding exemption certificate or failure to supply information
  Any individual required to supply information to his employer under Section 40-18-73 who willfully supplies false or fraudulent information, or who willfully fails to supply...
• Section 40-29-115 Fraud and false statements
  (a) Any person who: (1) DECLARATION UNDER PENALTIES OF PERJURY. Willfully makes and subscribes any return, statement, or other document, which contains or is verified...
• 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...
• 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...
• 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...
• 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...
• 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...
• 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...
• Article 7 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...

Last modified: May 3, 2021