Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-1-16
Copies of Books, Records, Papers, Etc., Admitted in Evidence
In any action against any tax assessor, tax collector, judge of probate, or other officer charged with the performance of any duties under this title and his sureties, or either, for failure to pay over any money collected by him for the state or to perform any other duty required of him by law, a copy of any bond, record, book, paper, contract, return, or other document, or of the official statement of any account between him and the state in the Office of the Comptroller, Treasurer, State Land Commissioner, or Department of Revenue properly certified by such officer, if the original is in his office under seal of the office, shall be received as evidence in any case in which the original would be competent, unless the defendant shall deny under oath that he made or executed such original.
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