reglab/housing_qa huggingface dataset:
AL Code § 40-2-4 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 2 - Department of Revenue.|Article 1 - General Provisions.|Section 40-2-4 - Bonds of Employees.

Section 40-2-4Bonds of employees. Before entering upon the duties of their respective offices, all employees in the Department of Revenue shall execute to the State of Alabama a bond, to be approved by the Governor, in amounts to be fixed by the Commissioner of Revenue, for the faithful performance of the duties of their offices. (Acts 1943, No. 122, p. 123; Acts 1961, Ex. Sess., No. 208, p. 2190.)
AL Code § 40-2-6 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 2 - Department of Revenue.|Article 1 - General Provisions.|Section 40-2-6 - Oaths of Witnesses.

Section 40-2-6Oaths of witnesses. 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. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §128.)
AL Code § 40-2-7 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 2 - Department of Revenue.|Article 1 - General Provisions.|Section 40-2-7 - Offices and Equipment; How Expenses Paid.

Section 40-2-7Offices and equipment; how expenses paid. The Department of Revenue shall have and maintain its offices at the Capitol in Montgomery and shall be provided with suitable rooms, necessary office furniture, supplies, stationery, books and maps, and all expenses of the department incurred in discharge of its duties, and the administration of its duties and the administration of its functions shall be paid by the Treasurer out of the appropriation made for the annual expenses of the Department of Revenue, upon a warrant drawn by the Comptroller on the certificate or voucher of the department, approved by the Governor; provided, that the Department of Finance may at its discretion provide other or additional offices in the City of Montgomery for the use of the Department of Revenue. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §129.)
AL Code § 40-2-8 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 2 - Department of Revenue.|Article 1 - General Provisions.|Section 40-2-8 - Travelling Expenses - Generally.

Section 40-2-8Travelling expenses - Generally. The Commissioner of the Department of Revenue, the secretary of the department and all stenographers, experts, engineers, and assistants who may be employed by the department shall be entitled to receive their actual expenses while traveling or acting on the business of the department, such expenses to be itemized and sworn to by the person who incurs the same, and vouchers attached as now provided by law, and shall be approved by said department and also by the Governor, such expenses not to exceed any maximum fixed by law. Such expenses shall be paid by the Treasurer out of the appropriation made for the annual expenses of the Department of Revenue or out of the fund or funds out of which such expenses are properly payable upon warrant drawn by the Comptroller upon such fund or funds. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §130.)
AL Code § 40-2-9 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 2 - Department of Revenue.|Article 1 - General Provisions.|Section 40-2-9 - Traveling Expenses - Prepayment for Employees Traveling Outside State.

Section 40-2-9Traveling expenses - Prepayment for employees traveling outside state. The Department of Revenue is hereby authorized to prepay to employees of the department an amount of money to be determined by the Commissioner of Revenue to pay necessary travel expenses for such employees on authorized official state business outside the State of Alabama. Such payment shall be made in accordance with rules and regulations promulgated by the Commissioner of Revenue and approved by the Governor and the Chief Examiner of Public Accounts. No traveler shall have expenses prepaid in excess of four thousand dollars ($4,000) for any one period of travel, nor shall the expenses so prepaid exceed twenty thousand dollars ($20,000) in the aggregate for all travelers at any time. The Department of Examiners of Public Accounts shall examine the expenditure of funds used in accordance with this section annually and report its findings to the Legislative Committee on Public Accounts. (Acts 1967, No. 394, p. 981; Act 2009-499, p. 923, §1.)
AL Code § 40-2-10 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 2 - Department of Revenue.|Article 1 - General Provisions.|Section 40-2-10 - Agents and Employees Constituted Peace Officers; Arrest Fee.

Section 40-2-10Appointment of law enforcement officers; powers and duties. The Commissioner of the Department of Revenue may designate and appoint qualifying employees or agents of the Department of Revenue as law enforcement officers as defined by the Alabama Rules of Criminal Procedure. (1) Qualifying employees or agents designated as peace officers shall be appointed by the Commissioner of the Department of Revenue provided that they have complied with the requirements set forth by the Alabama Peace Officers' Standards and Training Commission. (2) Law enforcement officers of the Department of Revenue shall investigate the commission or suspected commission of tax evasion, tax fraud, and other matters administered by the Department of Revenue including the enforcement and administration of tobacco tax, gasoline tax, and tax on motor fuels or any substitute thereof, licensing and registration of motor vehicles, and violations of Title 13A, Title 32, and this title. Revenue law enforcement officers so designated are authorized to issue or cause to be issued citations, tickets, complaints, subpoenas, and other process so as to commence and direct actions, prosecutions, and proceedings to be instituted to enforce the laws of this state. (Acts 1967, No. 393, p. 980; Act 2011-565, p. 1084, §44.)
AL Code § 40-2-11.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 2 - Department of Revenue.|Article 1 - General Provisions.|Section 40-2-11.1 - Allocations, Disbursements, and Distribution of Certain Inspection Fees, Penalties, and Taxes.

Section 40-2-11.1Allocations, disbursements, and distribution of certain inspection fees, penalties, and taxes. Notwithstanding any provision of law to the contrary, and commencing on October 1, 2021, all allocations, disbursements, and distributions made pursuant to any of the following sections for taxes and fees collected by the Department of Revenue shall be made by the Department of Revenue and not the State Treasurer: (1) Section 8-17-91, relating to the motor fuel excise tax. (2) Sections 40-17-223 and 40-17-225, relating to the lubricating oil tax. (3) Section 40-17-274, relating to the motor fuel tax and fees distributed under the International Fuel Tax Agreement. (4) Section 40-17-359, relating to the highway gas tax and supplemental excise taxes. (5) Section 40-17-361, relating to the diesel excise tax. (Act 2019-247, §1.)
AL Code § 40-2-12 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 2 - Department of Revenue.|Article 1 - General Provisions.|Section 40-2-12 - Photographic or Electronic Reproductions of Documents - Authority to Make; Disposition of Original Documents.

Section 40-2-12Photographic or electronic reproductions of documents - Authority to make; disposition of original documents. The Commissioner of Revenue of the State of Alabama is authorized to make or to have made microfilm copies, photostatic copies, or other similar photographic reproductions of, or electronic reproduction or computer output microfilm of the data from, any books, records, returns, files, minutes, letters, correspondence, motor vehicle registration cards, reports, petitions, permits, applications, receipts, assessments, notices, and any other document required to be maintained or kept by the Department of Revenue or any agency, division, or employee thereof. The Commissioner of Revenue is authorized to destroy or cause to be disposed of, at any time after validation of the reproduction, any of the above named documents which have been microfilmed, photostated, or otherwise photographed or the data from which have been electronically or photographically recorded. Such microfilm, photostat, other photograph, computer output microfilm, or electronically recorded data shall be retained and kept in lieu of such documents required to be kept or maintained. The Revenue Department, in the disposition of its records, shall comply with the provisions of Title 41, Chapter 13. (Acts 1947, No. 703, p. 541, §1; Acts 1953, No. 65, p. 96; Acts 1979, No. 79-797, p. 1455, §8; Acts 1989, No. 89-403, p. 800, §1.)
AL Code § 40-2-13 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 2 - Department of Revenue.|Article 1 - General Provisions.|Section 40-2-13 - Photographic or Electronic Reproductions of Documents - to Have Force and Effect of Originals.

Section 40-2-13Photographic or electronic reproductions of documents - To have force and effect of originals. Such microfilm copies, photostatic copies, other similar photographic reproductions, computer output microfilm, or electronically recorded data of such above named documents shall for all purposes be deemed to be and have the force and effect of such documents themselves. A photostatic copy, photographic reproduction, or other similar photograph, or typewritten copy or other copy of such original microfilm copy, photostatic copy, other similar photographic reproduction of such documents, computer output microfilm, or electronically reproduced data, which has been duly certified to by the officer having custody of such original microfilm copy, photostatic copy, other similar photographic reproduction, computer output microfilm, or electronically recorded data in the Department of Revenue must be received as evidence in all courts in the same manner and to the same extent as would be a duly certified copy of such document itself. (Acts 1947, No. 703, p. 541, §2; Acts 1989, No. 89-403, p. 800, §2.)
AL Code § 40-2-14 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 2 - Department of Revenue.|Article 1 - General Provisions.|Section 40-2-14 - Photographic or Electronic Reproductions of Documents - Legislative Intent.

Section 40-2-14Photographic or electronic reproductions of documents - Legislative intent. It is hereby declared to be the legislative intent to permit the Commissioner of Revenue to dispose of any documents required by law to be kept or maintained by the Department of Revenue in the event that photographic reproductions of such documents, computer output microfilm, or electronically reproduced data are made or caused to be made by such commissioner and to give such photographic reproduction, computer output microfilm, or electronically reproduced data the same force and effect as the document which has been so photographed, electronically recorded, or recorded on computer output microfilm and disposed of. The Revenue Department, in the disposition of its records, shall comply with the provisions of Title 41, Chapter 13. (Acts 1947, No. 703, p. 541, §3; Acts 1989, No. 89-403, p. 800, §3.)
AL Code § 40-2-15 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 2 - Department of Revenue.|Article 1 - General Provisions.|Section 40-2-15 - Notice of Setting Assessment Aside; Revaluation and Notice Thereof.

Section 40-2-15Notice of setting assessment aside; revaluation and notice thereof. Whenever the Department of Revenue has set aside and held for naught any assessment of property, except as otherwise provided herein, it shall give notice by mail of such action to the tax assessor of the county in which the property involved is located and to the owner of such property, by certified or registered mail, return receipt demanded. As soon as practicable after any property assessment has been set aside by the Department of Revenue, the department shall make a revaluation and, in the same notice, set a date for hearing objections, if any are made, to the valuation so fixed, and the hearing of objections shall be held at the office of the Department of Revenue, in Montgomery, Alabama, or at the courthouse of the county in which is located the property involved in the assessment, if demanded by the taxpayer, his agent or attorney, and when such assessment shall have been completed and made final by the department it shall notify the tax assessor of each county in which such property so revalued and assessed is situated of the amount of the assessment in such county, together with a general description of the property as assessed, which the assessor must enter in the book of assessments in addition to the assessments of other real estate and personal property. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §132.)
AL Code § 40-2-16 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 2 - Department of Revenue.|Article 1 - General Provisions.|Section 40-2-16 - Equalization of Valuation Generally.

Section 40-2-16Equalization of valuation generally. It shall be the duty of the Department of Revenue to examine such of the tax records of the several counties as will enable it to ascertain whether the tax valuation of the various classes of property as made in the respective counties of the state, is reasonably uniform as between the respective counties and is in proportion to the fair and reasonable market value of the property assessed. The purpose and intent of this title is to bring about as far as practicable an equalization throughout the state of the value of the various classes of property subject to taxation, so that the proportion of the fair and reasonable market value of the property as fixed for assessment in one county shall be in due proportion to the fair and reasonable market value of the same classes of property in other counties, fixed on the same basis for assessment, and that such classes of property in every county shall bear their proportion of the tax provided by law. If it shall appear to the said Department of Revenue that in any one or more counties of this state, or in any municipality or precinct of any county, the taxable values upon any one or more classes of property are not reasonably uniform with the values fixed upon the same classes of property in other counties or are not in proportion to the fair and reasonable market value of such property, the Department of Revenue shall investigate and inquire as to the reason therefor and, after making such investigation and comparison, shall have authority to order and direct the board of equalization to readjust and reequalize the same for the current or succeeding tax year, so that each item of property will bear its just proportion of the taxes as provided for herein. And the Department of Revenue shall thereupon notify the secretary of the board of equalization of the county affected and the Comptroller that the county, precinct, or municipal valuations upon the classes of property specified in said notice will be readjusted as provided herein, and the Comptroller shall thereupon return to said county its tax abstract and other tax returns for correction accordingly. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §133.)
AL Code § 40-2-17 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 2 - Department of Revenue.|Article 1 - General Provisions.|Section 40-2-17 - Revaluation by Board of Equalization to Affect Equalization.

Section 40-2-17Revaluation by board of equalization to affect equalization. Upon the giving of such notice by the Department of Revenue of the revaluing and reassessment ordered to be made of property within said county, it shall be the duty of the secretary of the board of equalization receiving such notice to call without delay a meeting of said board of equalization and to notify the Department of Revenue of the date on which said board is called to meet, and it shall be the duty of said board to convene on the day named in such notice, and at such meeting the board shall revalue and equalize the class or classes of property within the county, precinct, or municipality, as specified by the Department of Revenue, so as to conform to the findings and orders of the Department of Revenue by so revaluing and equalizing each item of said classes of property so that such item will bear its just proportion of tax as provided by law. If the board of equalization fails or refuses to make the changes and corrections thus ordered to be made by the state department, then the Department of Revenue shall itself, from such information it has or may obtain, revalue and equalize the property involved, and the expense of such revaluation and equalization shall be paid by the county so affected and by the state in the same proportion that the state tax levy and the county tax levy bear to the total state and county levy for ad valorem taxation. In counties where the Department of Revenue makes a revaluation and equalization of property for assessment, the tax assessor shall receive commissions only on the basis of the original assessment as made by him. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §134.)
AL Code § 40-2-20 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 2 - Department of Revenue.|Article 1 - General Provisions.|Section 40-2-20 - Witnesses - Incriminating Testimony; Perjury.

Section 40-2-20Witnesses - Incriminating testimony; perjury. No witness shall be excused from attending or testifying or from producing books, papers, records, accounts, and other documents before the department or in obedience to the subpoena issued by or in the name of the department on the ground or for the reason that the testimony, documentary or otherwise, required of him may tend to incriminate him or subject him to penalty or forfeiture. But no person shall be prosecuted or subject to any penalty or forfeiture for or on account of any transaction, matter, or thing concerning which he may testify or produce evidence, documentary or otherwise, before the commission or in obedience to its subpoena, but no person so testifying shall be exempt from prosecution and punishment for perjury committed in so testifying. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §137.)
AL Code § 40-2-21 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 2 - Department of Revenue.|Article 1 - General Provisions.|Section 40-2-21 - Witnesses - Fees.

Section 40-2-21Witnesses - Fees. Every witness who shall appear before the department by its order shall receive for his attendance the fees and mileage allowed by law for witnesses in civil cases in courts of record, which shall be audited and paid by the state in the same manner as other expenses of the Department of Revenue are audited and paid, upon the presentation of the proper vouchers sworn to by such witness and approved by the department; but witnesses summoned by parties other than the department shall be paid by parties causing the witnesses to be summoned. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §138.)
AL Code § 40-2-25 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 2 - Department of Revenue.|Article 1 - General Provisions.|Section 40-2-25 - Audits and Examinations.

Section 40-2-25Audits and examinations. The department shall perform such necessary audits and examinations of the payroll tax records and returns of all contractors performing construction services for projects allowed the tax abatements or qualified for capital credits authorized or provided by the amendments to Sections 40-18-190, 40-18-194, 40-9B-3, 40-9B-4, and 40-9B-11 to determine that Alabama income taxes are being correctly withheld on construction wages paid to employees working in Alabama and that appropriate withholding allowances are being claimed. (Act 2008-275, p. 402, §13.)
AL Code § 40-2-40 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 2 - Department of Revenue.|Article 2 - Commissioner of Revenue.|Section 40-2-40 - Chief Executive Officer; Powers, Authority, and Duties Generally.

Section 40-2-40Chief executive officer; powers, authority, and duties generally. The chief executive officer of the Department of Revenue shall be known as the Commissioner of Revenue, and all the powers, authority, and duties vested in the Department of Revenue shall be exercised by the Commissioner of Revenue. (Acts 1939, No. 4, p. 1; Code 1940, T. 51, §115.)
AL Code § 40-2-41 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 2 - Department of Revenue.|Article 2 - Commissioner of Revenue.|Section 40-2-41 - Appointment; Term of Office; Qualifications.

Section 40-2-41Appointment; term of office; qualifications. The Commissioner of Revenue shall be appointed by the Governor and shall hold office at the pleasure of the Governor. He shall be a qualified elector and known to possess high character and knowledge of the general subject of taxation and matters pertaining thereto. He shall not hold another office under the government of the United States or under any other state or of this state, or any political subdivision thereof, during his incumbency in such office and shall not hold any position of trust or profit or engage in any occupation or business the conduct of which shall interfere or be inconsistent with the duties he assumes as Commissioner of Revenue under the provisions of this title; provided, that no one shall be eligible to serve as Commissioner of Revenue while employed by or financially interested in any public service corporation, nor unless he shall have been a citizen of Alabama for a period of five years and shall be over 30 years of age. (Acts 1935, No. 194, p. 256; Acts 1939, No. 4, p. 1; Code 1940, T. 51, §116.)
AL Code § 40-2-42 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 2 - Department of Revenue.|Article 2 - Commissioner of Revenue.|Section 40-2-42 - Oath of Office.

Section 40-2-42Oath of office. The Commissioner of Revenue, before entering upon the discharge of his duties, shall take, subscribe, and file with the Secretary of State the following special oath of office in addition to the general oath of office prescribed for public officers by the Constitution of Alabama: "I, _____, do hereby solemnly swear that I will faithfully, impartially perform the duties of office as Commissioner of Revenue, to which I have been appointed and which I now assume, without fear or favor, bias, or thought of personal gain or advantage, to the best and utmost of my ability, capacity, and power." This oath shall be taken before any officer qualified to administer oaths in the State of Alabama and thereupon shall be filed with the Secretary of State. (Acts 1935, No. 194, p. 256; Acts 1939, No. 4, p. 1; Code 1940, T. 51, §117.)
AL Code § 40-2-43 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 2 - Department of Revenue.|Article 2 - Commissioner of Revenue.|Section 40-2-43 - Bond.

Section 40-2-43Bond. Before entering the duties of his office, the Commissioner of Revenue shall execute to the State of Alabama a bond, to be approved by the Governor, in the amount of $5,000, for the faithful performance of his duties. (Acts 1943, No. 122, p. 123; Acts 1961, Ex. Sess., No. 208, p. 2190.)