{"data":{"id":"us-al/ala.-code-5-22-5","jurisdiction":"us-al","citation":"Ala. Code § 5-22-5","heading":"When Reports May Be Disclosed.","body":"Other than as provided for in Section 5-22-3, the State Revenue Department shall not provide to any person any report filed under Section 5-22-3 or any information contained therein except:\n(1) Pursuant to a lawful subpoena or subpoena duces tecum issued by a state attorney, a United States attorney, or a court, in a criminal judicial proceeding;\n(2) Pursuant to any such subpoena issued by a state or federal grand jury; or\n(3) Pursuant to any such subpoena issued by a state attorney, a United States attorney, or a court, in the course of a civil judicial proceeding instituted by a state attorney or by a United States attorney.","path":["Title 5 Banks and Financial Institutions.","Chapter 22 Reports of Transactions Involving Currency."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=5-22-5","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"4733bf4092e43b8782e77bb91ad4d4d8e09ee3e68d2d49ebd175785d6ad6dfd2","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-5-22-4","next":"us-al/ala.-code-5-22-6"},"notice":"GroundRules: Original legal text. Not legal advice."}