Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-7-21
Failure to Fill Out Schedules or Lists or Give Information or Subscribe Oaths; Authority for Enforcement of Imposed Taxes
# (a)
It shall be a Class C misdemeanor for any taxpayer, or attorney or agent of any taxpayer having authority to make tax returns, to fail, neglect, or refuse on demand of the tax assessor, county revenue commissioner, or other assessing official, to fill out or have filled out the schedule or list herein provided for, or to fail to give the information herein provided for, or to fail, refuse, or neglect, to take and subscribe to the oath or affirmation required to such schedules or fail to return the same to the assessing official as prescribed by law.
# (b)
The county tax assessor, the county revenue commissioner, or other county assessing official, the Department of Revenue, their agents, and designated representatives, shall have authority to audit, examine, and inspect any and all records and property as needed to enforce the taxes imposed by this chapter.
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In this chapter (40 sections)
- 40-7-2.2 · Limitation on Assessed Value of Certain Real Property for Ad…
- 40-7-3 · Duty of Assessor to Visit Voting Places for Purpose of…
- 40-7-4 · Taxpayer to Attend Appointment and Return List of Property;…
- 40-7-5 · Oath to Be Administered Before Return Made
- 40-7-6 · Assessor to Interrogate as to Items and Details of Property;…
- 40-7-7 · When Taxpayer May Mail List or Send by Another Person
- 40-7-8 · Oath to Be Used on Bottom of Assessment Sheet
- 40-7-9 · Assessor Authorized to Correct Error in Computing Taxes Due
- 40-7-9.1 · Correction of Error Made in Assessment, Computation, Etc.;…
- 40-7-10 · Allowance of Statutory Exemptions; Property No Longer Exempt
- 40-7-11 · Failure to Report Improvements
- 40-7-12 · Fraudulent Failure to Report Change in Condition of Property,…
- 40-7-13 · Assessment of Property in Possession of Commission Merchants…
- 40-7-14 · Taxpayer to Give Estimated Values; Preceding Year’s Valuation…
- 40-7-15 · Property to Be Appraised at Fair Market Value
- 40-7-16 · How Real Estate May Be Described
- 40-7-17 · By Whom Property Should Be Listed
- 40-7-18 · Allocation of Tax Obligation Between Transferor and Foreign…
- 40-7-19 · Demand Against Persons Failing to Make Returns
- 40-7-20 · Separate Returns to Be Filed in Individual and Fiduciary…
- 40-7-21 · Failure to Fill Out Schedules or Lists or Give Information or…
- 40-7-22 · Procedure by Assessor Upon Failure to Procure List
- 40-7-23 · Assessment of Escaped Taxes; Avoidance of Penalty; Notice and…
- 40-7-24 · Failure to Make Return of Gross or Net Receipts or…
- 40-7-25 · Estimation of Fair Market Value; Assessment List; Notice;…
- 40-7-25.1 · Current Use Value of Class III Property - Definition;…
- 40-7-25.2 · Current Use Value of Class III Property - Qualification…
- 40-7-25.3 · Current Use Value of Class III Property - Conversion of…
- 40-7-25.4 · Current Use Value of Class III Property — Abatement of Tax…
- 40-7-26 · Department of Revenue May Act in Advisory Capacity; Effect of…
- 40-7-27 · Assessor to Certify Correctness of Returns, Notify Department…
- 40-7-28 · Correction of Improvement Assessment When Improvements…
- 40-7-29 · By Whom and When Penalties Remitted
- 40-7-30 · Assessor Notified of Appointment of Fiduciaries
- 40-7-31 · Assessment to “Owners Unknown.”
- 40-7-32 · Fees of Assessor for Returns on Escaped Property
- 40-7-33 · Book of Assessments - Required; Form; Use of Assessment Lists…
- 40-7-34 · Book of Assessments - to Be Certified by Department
- 40-7-35 · Same Abstracts of Property Contained in Book
- 40-7-36 · Book Showing Amount of Taxes Delivered to Collector