Partnertax.ai
Start free trial →

Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-23-27

Violator May Be Restrained from Continuing in Business

Official textalison.legislature.state.al.us

Any taxpayer who shall violate any of the provisions of this division may be restrained from continuing in business, and the proper prosecution shall be instituted in the name of the State of Alabama by its Attorney General, by the counsel of the Department of Revenue or under their direction by any district attorney of the state until such person shall have complied with the provisions of this division.

Last amended: Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §25.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 40-23-4.3 · Exemption Form for Certain Agricultural Purposes
  2. 40-23-4.4 · Exemption Form for Equipment for Certain Commercial Fishing…
  3. 40-23-4.5 · Products Processed or Produced Under Chapter 2A of Title 20…
  4. 40-23-4.6 · Exemption for Agricultural Fencing Materials
  5. 40-23-4.7 · Exemption for Honeybees, Honeybee Inputs, and Honeybee…
  6. 40-23-4.8 · Exemption for Sale of Certain Aircraft Replacement Parts,…
  7. 40-23-4.9 · Exemption for Sale of Certain Aircraft
  8. 40-23-4.10 · Exemption for Sale of Certain Baby Supplies, Baby Formula,…
  9. 40-23-5 · Certain Organizations and Vendors Exempt from Payment of…
  10. 40-23-6 · License Required to Engage in Business; One-Time Surety Bond
  11. 40-23-6.1 · Reasonable Cause for Suspension, Revocation, Etc., of…
  12. 40-23-7 · Taxes Due Monthly; Filing of Reports; Estimated Payments…
  13. 40-23-8 · Cash Sales and Credit Collections to Be Reported
  14. 40-23-9 · Records to Be Kept
  15. 40-23-10 · Reports Under Oath
  16. 40-23-11 · Penalty for Failure to Make Reports or Keep Records
  17. 40-23-12 · Penalty for Willful Refusal to Make Reports or Permit…
  18. 40-23-24 · Itinerant Vendors to File Bond
  19. 40-23-25 · Person Selling Out or Quitting Business to File Return; Part…
  20. 40-23-26 · Tax to Be Added to Purchase Price; Refund Unlawful; Tax a…
  21. 40-23-27 · Violator May Be Restrained from Continuing in Business
  22. 40-23-28 · Sales Tax an Additional Tax
  23. 40-23-30 · Administration and Enforcement of Division; Appointment,…
  24. 40-23-31 · Department to Make Rules and Regulations
  25. 40-23-34 · Proceeds of Tax to Be Deposited in Treasury
  26. 40-23-35 · (Amended by 2026-392, 2026-514, Effective 9/1/26, and…
  27. 40-23-36 · Discounts
  28. 40-23-37 · Agricultural Machinery and Equipment - Tax Imposed; Rate
  29. 40-23-38 · Agricultural Machinery and Equipment - Enforcement;…
  30. 40-23-39 · Refund of Sales Taxes Paid on Certain Property Purchased in…
  31. 40-23-40 · Levy of Sales and Use Tax on Food by Counties and…
  32. 40-23-50 · Tax Levied; Collection and Enforcement
  33. 40-23-60 · Definitions
  34. 40-23-61 · Property Taxed; Persons Liable
  35. 40-23-62 · Exemptions
  36. 40-23-63 · Agricultural Machinery or Equipment - Tax Imposed; Rate; Who…
  37. 40-23-64 · Agricultural Machinery or Equipment - Enforcement;…
  38. 40-23-65 · Credit for Sales or Use Tax Paid to Another State
  39. 40-23-66 · Retail Sellers to Register and Give Information
  40. 40-23-67 · Seller to Collect Tax; Seller Not to Assume or Absorb Tax
Full table of contents →