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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-23-10

Reports Under Oath

Official textalison.legislature.state.al.us

The monthly reports herein required to be made are not required to be made on oath, but wherever in this division any report is required to be sworn to, the same shall be sworn to by the taxpayer or his agent before some officer authorized to administer oaths, and any false statement to a material fact made with intent to defraud shall constitute perjury, and upon conviction thereof, the person so convicted shall be punished as provided by law.

Last amended: Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §8.

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In this chapter (40 sections)
  1. 40-23-2.1 · Only One Municipal or County Sales, Etc., Tax Collected on…
  2. 40-23-3 · Exclusion of Certain Municipal Privilege License Taxes
  3. 40-23-4 · Exemptions
  4. 40-23-4.01 · Exemption or Rescission of County or Municipal Sales and…
  5. 40-23-4.1 · Certain Drugs Exempt
  6. 40-23-4.2 · Food Stamp Purchases Exempt
  7. 40-23-4.3 · Exemption Form for Certain Agricultural Purposes
  8. 40-23-4.4 · Exemption Form for Equipment for Certain Commercial Fishing…
  9. 40-23-4.5 · Products Processed or Produced Under Chapter 2A of Title 20…
  10. 40-23-4.6 · Exemption for Agricultural Fencing Materials
  11. 40-23-4.7 · Exemption for Honeybees, Honeybee Inputs, and Honeybee…
  12. 40-23-4.8 · Exemption for Sale of Certain Aircraft Replacement Parts,…
  13. 40-23-4.9 · Exemption for Sale of Certain Aircraft
  14. 40-23-4.10 · Exemption for Sale of Certain Baby Supplies, Baby Formula,…
  15. 40-23-5 · Certain Organizations and Vendors Exempt from Payment of…
  16. 40-23-6 · License Required to Engage in Business; One-Time Surety Bond
  17. 40-23-6.1 · Reasonable Cause for Suspension, Revocation, Etc., of…
  18. 40-23-7 · Taxes Due Monthly; Filing of Reports; Estimated Payments…
  19. 40-23-8 · Cash Sales and Credit Collections to Be Reported
  20. 40-23-9 · Records to Be Kept
  21. 40-23-10 · Reports Under Oath
  22. 40-23-11 · Penalty for Failure to Make Reports or Keep Records
  23. 40-23-12 · Penalty for Willful Refusal to Make Reports or Permit…
  24. 40-23-24 · Itinerant Vendors to File Bond
  25. 40-23-25 · Person Selling Out or Quitting Business to File Return; Part…
  26. 40-23-26 · Tax to Be Added to Purchase Price; Refund Unlawful; Tax a…
  27. 40-23-27 · Violator May Be Restrained from Continuing in Business
  28. 40-23-28 · Sales Tax an Additional Tax
  29. 40-23-30 · Administration and Enforcement of Division; Appointment,…
  30. 40-23-31 · Department to Make Rules and Regulations
  31. 40-23-34 · Proceeds of Tax to Be Deposited in Treasury
  32. 40-23-35 · (Amended by 2026-392, 2026-514, Effective 9/1/26, and…
  33. 40-23-36 · Discounts
  34. 40-23-37 · Agricultural Machinery and Equipment - Tax Imposed; Rate
  35. 40-23-38 · Agricultural Machinery and Equipment - Enforcement;…
  36. 40-23-39 · Refund of Sales Taxes Paid on Certain Property Purchased in…
  37. 40-23-40 · Levy of Sales and Use Tax on Food by Counties and…
  38. 40-23-50 · Tax Levied; Collection and Enforcement
  39. 40-23-60 · Definitions
  40. 40-23-61 · Property Taxed; Persons Liable
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