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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-21-32

Procuring Information from Other Sources When Taxpayer Fails to Comply

Official textalison.legislature.state.al.us

If any person, association, company or corporation embraced within the provisions of this chapter shall fail to make the returns and statements, or any of them, required by the provisions of this chapter, or to furnish any other information lawfully required of it within the time limited, the Department of Revenue must procure the necessary information from some other sources upon which to base an ascertainment of the values of the tangible and intangible property or franchise of such person, association of persons, company, or corporation, and shall proceed to ascertain the value of such property.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §173.

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In this chapter (40 sections)
  1. 40-21-10 · Details of Statements of Water, Gas and Pipeline Companies
  2. 40-21-11 · Sleeping, Parlor, Dining and Chair Car Companies
  3. 40-21-12 · Description of Real Property, Fixtures and Other Tangible…
  4. 40-21-13 · Total Length of Railroad Lines
  5. 40-21-14 · Statement of Property Outside State
  6. 40-21-15 · Statements of Express Companies
  7. 40-21-16 · Endorsement of Receipt of Statements; Requiring Additional…
  8. 40-21-17 · Determination of Value; Assessment of Property; Penalizing…
  9. 40-21-18 · Evidence and Witnesses Before Department
  10. 40-21-19 · Compelling Production of Records, Documents, Etc.; Requiring…
  11. 40-21-20 · What Considered in Arriving at Taxable Value of Property
  12. 40-21-21 · Franchises and Intangible Property Subject to Taxation
  13. 40-21-22 · Proportion of Value or Receipts Within State to Total Value…
  14. 40-21-23 · Notice of Valuation Sent by Department
  15. 40-21-25 · Determining Tax Value of Franchises and Intangibles
  16. 40-21-26 · Local Taxes on Franchises and Intangibles
  17. 40-21-27 · Apportionment of Local Taxes
  18. 40-21-28 · Entry and Collection of Local Taxes
  19. 40-21-29 · Stockholders Not Required to List Shares or Pay Ad Valorem…
  20. 40-21-30 · Description of Franchises and Intangibles
  21. 40-21-32 · Procuring Information from Other Sources When Taxpayer Fails…
  22. 40-21-33 · Duties of Receivers, Assignees or Trustees in Bankruptcy
  23. 40-21-34 · Report of Commission to Assessors; Entries by Assessors
  24. 40-21-50 · Levied Generally
  25. 40-21-51 · Distribution of Revenues Generally
  26. 40-21-52 · Freight Lines and Equipment Companies
  27. 40-21-53 · Electric, Hydroelectric, Gas, or Any Other Public Utility -…
  28. 40-21-54 · Electric, Hydroelectric, Gas, or Any Other Public Utility -…
  29. 40-21-55 · Electric, Hydroelectric, Gas, or Any Other Public Utility -…
  30. 40-21-56 · Manufacturers and Sellers of Hydroelectric Power
  31. 40-21-60 · Express Companies - Generally
  32. 40-21-61 · Express Companies - Alternative Tax
  33. 40-21-62 · Report of Gross Receipts by Utility
  34. 40-21-63 · Receipts from Department
  35. 40-21-64 · Counties Not to Levy Privilege or License Taxes
  36. 40-21-80 · Definitions
  37. 40-21-81 · Legislative Intent
  38. 40-21-82 · Levy of Tax; Sourcing of Gross Sales or Gross Receipts from…
  39. 40-21-82.1 · Exemptions
  40. 40-21-83 · Exclusions. (Amended by Act 2026-595)
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