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Alabama · Through Act 2026-611

Ala. Code § 40-29-32: Expense of Levy and Sale.

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Where this section sits in the code
  1. Title 40 Revenue and Taxation.
  2. Chapter 29 Enforcement of Tax Laws.
  3. Article 2 Collections.

The commissioner or his delegate shall determine the expenses to be allowed in all cases of levy and sale, which expenses shall be actual expenses directly related to the sale. The fee for a professional auctioneer that may be employed at the discretion of the commissioner or his delegate shall be considered an expense of the levy and sale.

Collected 2026-09-03T14:01:52Z. Source file · JSON

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