Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-1-13
Defense of Actions Involving Revenue Laws
Official textalison.legislature.state.al.us
In any action against any officer for the refund of taxes or other action involving the revenue laws, the Attorney General or the district attorney may, at his direction, if in his opinion the best interests of the state require it, with or without the consent of such officer appear for him and shall be authorized to take an appeal, and no bond or security for costs shall be required.
Source: view the official text
In this chapter (40 sections)
- 40-1-1 · Definitions
- 40-1-2 · Lien for Taxes - Generally
- 40-1-3 · Lien for Taxes - Date of Lien
- 40-1-4 · Lien for Taxes - Preferred Claim
- 40-1-5 · Reports; Remitting of Payments
- 40-1-7 · Liability of Agents for Taxes
- 40-1-8 · Liability of Receivers and Trustees
- 40-1-9 · Equalization of Taxation of State and National Banks
- 40-1-10 · Duty of Salaried Officers as to Disposition of Fees Collected
- 40-1-13 · Defense of Actions Involving Revenue Laws
- 40-1-14 · Payment of Court Costs
- 40-1-15 · Execution Sufficient Warrant for Levy
- 40-1-16 · Copies of Books, Records, Papers, Etc., Admitted in Evidence
- 40-1-17 · Judgment on Verdict in Favor of State Against Officers
- 40-1-18 · Falsely Returning List of Taxpayer as Sworn To
- 40-1-19 · Bank Officer Failing to Make, Swear To, and Deliver Required…
- 40-1-20 · Taxing Authorities Acting as Attorney for Taxpayer
- 40-1-21 · Access to Books and Records of Revenue Officers
- 40-1-22 · Penalty for Officers Who Neglect Duty
- 40-1-23 · Liability of Officers for Conversion
- 40-1-24 · Duty of Sheriff in Selling Property Under Execution, Etc
- 40-1-25 · Dealing in State Securities
- 40-1-26 · Falsely and Fraudulently Procuring State Warrants
- 40-1-27 · Payment of Taxes by Lienors
- 40-1-28 · Impeachment of Officers
- 40-1-29 · Form of Notices to Taxpayers
- 40-1-30 · Notice Required to Be Given by Registered Mail May Be Given…
- 40-1-31 · Distribution of Revenues Collected
- 40-1-31.1 · Disposition of Certain Fees
- 40-1-31.2 · Elimination of Payments of Less Than Five Dollars to…
- 40-1-32.1 · Education Trust Fund Proration Prevention Act
- 40-1-35 · Enforcement of Liability for Taxes Imposed by Other States
- 40-1-37 · Ratification of Certain Municipal or County Elections as to…
- 40-1-38 · Trial Tax
- 40-1-39 · Prompt Returns, Reports, Payments, and Settlements
- 40-1-40 · Actions Against Officers
- 40-1-41 · Correction of Settlements of Assessors
- 40-1-42 · Overpayments into State Treasury
- 40-1-43 · Misuse of Federal Tax Returns or Information Therefrom by…
- 40-1-44 · Interest on Delinquent Taxes and Overpayments