Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-29-27
Sale of Perishable Goods
If the commissioner or his delegate determines that any property seized is liable to perish or become greatly reduced in price or value by keeping, or that such property cannot be kept without great expense, he shall appraise the value of such property and:
# (a)
Return to owner. If the owner of the property can be readily found, the commissioner or his delegate shall give him notice of such determination of the appraised value of the property. The property shall be returned to the owner if, within such time as may be specified in the notice, the owner:
# (1)
Pays to the commissioner or his delegate an amount equal to the appraised value; or
# (2)
Gives bond in such form, with such sureties, and in such amount as the commissioner or his delegate shall prescribe, to pay the appraised amount at such time as the commissioner or his delegate determines to be appropriate in the circumstances.
# (b)
Immediate sale. If the owner does not pay such amount or furnish such bond in accordance with this section, the commissioner or his delegate may as soon as practicable make public sale of the property in accordance with such regulations or in such manner as may be prescribed by the commissioner or his delegate.
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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