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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-2-10

Appointment of Law Enforcement Officers; Powers and Duties

Official textalison.legislature.state.al.us

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 defined by the Alabama Rules of Criminal Procedure.

# (1)

Qualifying employees or agents designated as peace officers shall be appointed by the Commissioner of the Department of Revenue provided that they have complied with the requirements set forth by the Alabama Peace Officers’ Standards and Training Commission.

# (2)

Law enforcement officers of the Department of Revenue shall investigate the commission or suspected commission of tax evasion, tax fraud, and other matters administered by the Department of Revenue including the enforcement and administration of tobacco tax, gasoline tax, and tax on motor fuels or any substitute thereof, licensing and registration of motor vehicles, and violations of Title 13A, Title 32, and this title. Revenue law enforcement officers so designated are authorized to issue or cause to be issued citations, tickets, complaints, subpoenas, and other process so as to commence and direct actions, prosecutions, and proceedings to be instituted to enforce the laws of this state.

Last amended: Acts 1967, No. 393, p. 980; Act 2011-565, p. 1084, §44.

Source: view the official text

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In this chapter (34 sections)
  1. 40-2-1 · Creation
  2. 40-2-2 · Employment of Secretary and Other Employees; Payment of…
  3. 40-2-3 · Duties of Secretary
  4. 40-2-4 · Bonds of Employees
  5. 40-2-6 · Oaths of Witnesses
  6. 40-2-7 · Offices and Equipment; How Expenses Paid
  7. 40-2-8 · Travelling Expenses - Generally
  8. 40-2-9 · Traveling Expenses - Prepayment for Employees Traveling…
  9. 40-2-10 · Appointment of Law Enforcement Officers; Powers and Duties
  10. 40-2-11 · Powers and Duties Generally
  11. 40-2-11.1 · Allocations, Disbursements, and Distribution of Certain…
  12. 40-2-12 · Photographic or Electronic Reproductions of Documents -…
  13. 40-2-13 · Photographic or Electronic Reproductions of Documents - to…
  14. 40-2-14 · Photographic or Electronic Reproductions of Documents -…
  15. 40-2-15 · Notice of Setting Assessment Aside; Revaluation and Notice…
  16. 40-2-16 · Equalization of Valuation Generally
  17. 40-2-17 · Revaluation by Board of Equalization to Affect Equalization
  18. 40-2-18 · Procedure After Revaluation and Equalization
  19. 40-2-20 · Witnesses - Incriminating Testimony; Perjury
  20. 40-2-21 · Witnesses - Fees
  21. 40-2-25 · Audits and Examinations
  22. 40-2-40 · Chief Executive Officer; Powers, Authority, and Duties…
  23. 40-2-41 · Appointment; Term of Office; Qualifications
  24. 40-2-42 · Oath of Office
  25. 40-2-43 · Bond
  26. 40-2-44 · Assistant Commissioner of Revenue
  27. 40-2-45 · Alabama Ad Valorem Advisory Committee
  28. 40-2-60 · Office Created
  29. 40-2-61 · Appointment; Term of Office; Qualifications; Powers and…
  30. 40-2-62 · Bond
  31. 40-2-63 · Office, Clerical Help, Etc.; Traveling Expenses
  32. 40-2-64 · Assistant Counsel
  33. 40-2-65 · To Devote Entire Time to Department; Duties Generally
  34. 40-2-66 · Employment of Special Counsel
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