{"data":{"id":"us-al/ala.-code-40-18-51","jurisdiction":"us-al","citation":"Ala. Code § 40-18-51","heading":"Applicability of Lien Provisions; Disposition of Collections; Collection Prior to Delinquency.","body":"In every respect herein specified in this chapter, returns for the levy and collection of the taxes herein provided for shall be subject to the lien provisions of this title.\nAll income taxes collected by the Department of Revenue shall be as soon as practicable turned over to the Treasurer and his receipt taken therefor.\nThe Department of Revenue shall not take any action to collect any income tax before the same becomes delinquent, except in cases of emergency where delayed action might result in the loss of such taxes.","path":["Title 40 Revenue and Taxation.","Chapter 18 Income Taxes.","Article 1 General Provisions."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-18-51","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"7963060c551e739a7ebfa8d3a5093e24201de07213e70f35b56b0ad216039c8d","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-50","next":"us-al/ala.-code-40-18-53"},"notice":"GroundRules: Original legal text. Not legal advice."}