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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-18-51

Applicability of Lien Provisions; Disposition of Collections; Collection Prior to Delinquency

Official textalison.legislature.state.al.us

In every respect herein specified in this chapter, returns for the levy and collection of the taxes herein provided for shall be subject to the lien provisions of this title.
All income taxes collected by the Department of Revenue shall be as soon as practicable turned over to the Treasurer and his receipt taken therefor.
The Department of Revenue shall not take any action to collect any income tax before the same becomes delinquent, except in cases of emergency where delayed action might result in the loss of such taxes.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §418.

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In this chapter (40 sections)
  1. 40-18-31.2 · Factor Presence Nexus Standard for Business Activity
  2. 40-18-32 · Corporate Income Tax - Exemptions
  3. 40-18-33 · Corporate Income Tax - Taxable Income
  4. 40-18-34 · Additions Required by Corporations
  5. 40-18-35 · Deductions Allowed to Corporations
  6. 40-18-35.1 · Carry Forward of Net Operating Losses
  7. 40-18-35.2 · Deductions from Federal Taxable for Amounts Included in…
  8. 40-18-35.3 · Deductions from Federal Taxable for Amounts Included in…
  9. 40-18-36 · Distributions by Corporations
  10. 40-18-37 · Items Not Deductible by Corporations
  11. 40-18-38 · Additional Deductions Allowed for Corporations; Credits
  12. 40-18-39 · Corporate Returns
  13. 40-18-39.1 · Business Interest Expense Deduction Limitations
  14. 40-18-39.2 · Extension of Due Date for Taxpayers of Corporate Income…
  15. 40-18-40 · Tax to Be Reported on Forms; Department May Assess…
  16. 40-18-41 · Amortization of Ad Valorem Tax
  17. 40-18-42 · Time and Methods of Payment of Tax
  18. 40-18-42.1 · Revised Due Dates for Payments of Income Tax or Financial…
  19. 40-18-44 · Installment Method
  20. 40-18-50 · Penalty for Failure to Make Return Within Time Specified
  21. 40-18-51 · Applicability of Lien Provisions; Disposition of…
  22. 40-18-53 · Inspection of Returns by Federal or Foreign State Agents
  23. 40-18-54 · Supervision of Assessment and Collection
  24. 40-18-55 · Statement to Be Furnished by Taxpayer
  25. 40-18-56 · Furnishing Sworn Statement of Annual Return of Income to…
  26. 40-18-57 · Rules to Be Promulgated by Department of Revenue
  27. 40-18-58 · Appropriation
  28. 40-18-59 · Additional Appropriations
  29. 40-18-60 · Covid-19 Recovery Capital Credit Protection Act of 2021
  30. 40-18-61 · Restaurant Revitalization Grant Monies
  31. 40-18-62 · Amortization of Research and Experimental Expenditures Under…
  32. 40-18-70 · Definitions
  33. 40-18-71 · Withholding Tax
  34. 40-18-72 · Included and Excluded Wages
  35. 40-18-73 · Withholding Certificates
  36. 40-18-73.1 · Provisional Employers
  37. 40-18-74 · Payment of Amounts Withheld
  38. 40-18-75 · Statement to Be Furnished Employee
  39. 40-18-76 · Liability for Tax Withheld
  40. 40-18-77 · Refund to Employer
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