Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-29-130
Reduction of Identity Theft Related Refund Fraud
The Department of Revenue, with assistance and support from other state offices and agencies that participate in the income tax refund process, is authorized and instructed to pursue all reasonable options available to it in order to reduce identity theft related refund fraud. The department and other assisting state offices and agencies are authorized to incur all reasonable costs associated in combating refund fraud, to partner with other state, federal, and private sectors in various programs and projects designed to reduce or eliminate refund fraud, and to compensate or reimburse the partners in these programs for the reasonable costs incurred in carrying out these programs.
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In this chapter (40 sections)
- 40-29-20 · Lien for Taxes - Generally
- 40-29-20.1 · Lien for Taxes - Collection Firms Prohibited from…
- 40-29-21 · Lien for Taxes - Term
- 40-29-22 · Lien for Taxes - Validity and Priority Against Certain…
- 40-29-23 · Levy and Distraint
- 40-29-23.1 · Development and Operation of Financial Institution Data…
- 40-29-24 · Surrender of Property Subject to Levy; “Person” Defined
- 40-29-25 · Production of Books
- 40-29-26 · Sale of Seized Property
- 40-29-27 · Sale of Perishable Goods
- 40-29-28 · Redemption of Property
- 40-29-29 · Certificate of Sale; Deed of Real Property
- 40-29-30 · Legal Effect of Certificate of Sale of Personal Property and…
- 40-29-31 · Records of Sales to Be Kept
- 40-29-32 · Expense of Levy and Sale
- 40-29-33 · Application of Proceeds of Levy
- 40-29-34 · Authority to Release Levy and Return Property
- 40-29-51 · Collection After Assessment
- 40-29-52 · Suspension of Running of Period of Limitation
- 40-29-70 · Non-payable Checks, Money Orders, or Electronic Funds
- 40-29-71 · Automatic Refund
- 40-29-72 · Rules for Application of Assessable Penalties; “Person”…
- 40-29-73 · Failure to Collect and Pay Over Tax, or Attempt to Evade or…
- 40-29-74 · Fraudulent Statement or Failure to Furnish Statement to…
- 40-29-75 · False Information with Respect to Withholding
- 40-29-90 · Jeopardy Assessment - for Income Tax
- 40-29-91 · Jeopardy Assessment - Other Taxes
- 40-29-110 · Attempt to Evade or Defeat Tax
- 40-29-111 · Willful Failure to Collect or Pay Over Tax
- 40-29-112 · Willful Failure to File Return, Supply Information, or Pay…
- 40-29-113 · Fraudulent Statement or Failure to Make Statement to…
- 40-29-114 · Fraudulent Withholding Exemption Certificate or Failure to…
- 40-29-115 · Fraud and False Statements
- 40-29-116 · Fraudulent Returns, Statements, or Other Documents
- 40-29-117 · Failure to Obey Subpoena
- 40-29-118 · Attempts to Interfere with Administration of State Revenue…
- 40-29-119 · Periods of Limitation on Criminal Prosecutions
- 40-29-120 · Commissioner’s Report
- 40-29-121 · Automated Sales Suppression Devices or Phantom-Ware
- 40-29-130 · Reduction of Identity Theft Related Refund Fraud