Lien for Taxes - Term

Official textalison.legislature.state.al.us

Unless another date is specifically fixed by law, the lien imposed by Section 40-29-20 shall arise at the time the assessment list, return therefor or the payment thereof, whichever is prior, was due to have been filed with or made to the Department of Revenue, and shall continue until the liability for the amount so assessed (or a judgment against the taxpayer arising out of such liability) is satisfied or becomes unenforceable by reason of lapse of time.

Last amended: Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §4.

Source: view the official text

In this chapter (40 sections)

40-29-1 · Short Title
40-29-2 · Applicability of Chapter; Purpose; Legislative Intent
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

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