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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-29-25

Production of Books

Official textalison.legislature.state.al.us

If a levy has been made on any property, or right to property, any person having custody or control of any books or records containing evidence or statements relating to the property or rights to property subject to levy, shall, upon demand of the Commissioner of Revenue or his delegate, exhibit such books or records to the Commissioner of Revenue or his delegate.

Last amended: Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §8.

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In this chapter (40 sections)
  1. 40-29-1 · Short Title
  2. 40-29-2 · Applicability of Chapter; Purpose; Legislative Intent
  3. 40-29-20 · Lien for Taxes - Generally
  4. 40-29-20.1 · Lien for Taxes - Collection Firms Prohibited from…
  5. 40-29-21 · Lien for Taxes - Term
  6. 40-29-22 · Lien for Taxes - Validity and Priority Against Certain…
  7. 40-29-23 · Levy and Distraint
  8. 40-29-23.1 · Development and Operation of Financial Institution Data…
  9. 40-29-24 · Surrender of Property Subject to Levy; “Person” Defined
  10. 40-29-25 · Production of Books
  11. 40-29-26 · Sale of Seized Property
  12. 40-29-27 · Sale of Perishable Goods
  13. 40-29-28 · Redemption of Property
  14. 40-29-29 · Certificate of Sale; Deed of Real Property
  15. 40-29-30 · Legal Effect of Certificate of Sale of Personal Property and…
  16. 40-29-31 · Records of Sales to Be Kept
  17. 40-29-32 · Expense of Levy and Sale
  18. 40-29-33 · Application of Proceeds of Levy
  19. 40-29-34 · Authority to Release Levy and Return Property
  20. 40-29-51 · Collection After Assessment
  21. 40-29-52 · Suspension of Running of Period of Limitation
  22. 40-29-70 · Non-payable Checks, Money Orders, or Electronic Funds
  23. 40-29-71 · Automatic Refund
  24. 40-29-72 · Rules for Application of Assessable Penalties; “Person”…
  25. 40-29-73 · Failure to Collect and Pay Over Tax, or Attempt to Evade or…
  26. 40-29-74 · Fraudulent Statement or Failure to Furnish Statement to…
  27. 40-29-75 · False Information with Respect to Withholding
  28. 40-29-90 · Jeopardy Assessment - for Income Tax
  29. 40-29-91 · Jeopardy Assessment - Other Taxes
  30. 40-29-110 · Attempt to Evade or Defeat Tax
  31. 40-29-111 · Willful Failure to Collect or Pay Over Tax
  32. 40-29-112 · Willful Failure to File Return, Supply Information, or Pay…
  33. 40-29-113 · Fraudulent Statement or Failure to Make Statement to…
  34. 40-29-114 · Fraudulent Withholding Exemption Certificate or Failure to…
  35. 40-29-115 · Fraud and False Statements
  36. 40-29-116 · Fraudulent Returns, Statements, or Other Documents
  37. 40-29-117 · Failure to Obey Subpoena
  38. 40-29-118 · Attempts to Interfere with Administration of State Revenue…
  39. 40-29-119 · Periods of Limitation on Criminal Prosecutions
  40. 40-29-120 · Commissioner’s Report
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