{"data":{"id":"us-al/ala.-code-40-2-6","jurisdiction":"us-al","citation":"Ala. Code § 40-2-6","heading":"Oaths of Witnesses.","body":"Oaths of witnesses in any matter under the investigation or consideration of the department may be administered by the commissioner, or by the secretary thereof, or by any chief clerk, field agent, or auditor. Any person swearing falsely to any material matter shall be guilty of perjury and shall be punished as provided by law.","path":["Title 40 Revenue and Taxation.","Chapter 2 Department of Revenue.","Article 1 General Provisions."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-2-6","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"c55cc24779117787673cf5135db8e4f8998916b0aa1ce631eb5175b32f8935aa","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-2-4","next":"us-al/ala.-code-40-2-7"},"notice":"GroundRules: Original legal text. Not legal advice."}