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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-2-25

Audits and Examinations

Official textalison.legislature.state.al.us

The department shall perform such necessary audits and examinations of the payroll tax records and returns of all contractors performing construction services for projects allowed the tax abatements or qualified for capital credits authorized or provided by the amendments to Sections 40-18-190, 40-18-194, 40-9B-3, 40-9B-4, and 40-9B-11 to determine that Alabama income taxes are being correctly withheld on construction wages paid to employees working in Alabama and that appropriate withholding allowances are being claimed.

Last amended: Act 2008-275, p. 402, §13.

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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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