GroundRules
Ala. Code § 40-29-25: Production of Books.
Where this section sits in the code
- Title 40 Revenue and Taxation.
- Chapter 29 Enforcement of Tax Laws.
- Article 2 Collections.
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.
Collected 2026-09-03T14:01:52Z. Source file · JSON