reglab/housing_qa huggingface dataset:
AL Code § 40-1-3 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-3 - Lien for Taxes - Date of Lien.

Section 40-1-3Lien for taxes - Date of lien. From and after October 1 of each year, when property becomes assessable the state shall have a lien upon each and every piece or parcel of property owned by any taxpayer for the payment of all taxes which may be assessed against him and upon each piece and parcel of property real or personal assessed to owner unknown, which lien shall continue until such taxes are paid, and the county shall have a like lien thereon for the payment of the taxes which may be assessed by it; and, if such property is within the limits of a municipal corporation, such municipal corporation shall have a like lien thereon for the payment of the taxes which may be assessed by it. These liens shall be superior to all other liens and shall exist in the order named, and each of such liens may be enforced and foreclosed by sale for taxes as provided in this title, or as other liens upon property are enforced, except as otherwise provided by laws. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §884; Acts 1953, No. 692, p. 944; Act 99-665, 2nd Sp. Sess., p. 131, §7.)
AL Code § 40-1-4 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-4 - Lien for Taxes - Preferred Claim.

Section 40-1-4Lien for taxes - Preferred claim. When a taxpayer makes a general assignment of his property for the payment of his debts or is declared a bankrupt, or when dead and his estate is or becomes insolvent, any unpaid taxes assessed against him or against his estate shall be a preferred claim and shall be paid by the assignee, trustee, or personal representative out of the first money received by him belonging to the trust or estate. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §885.)
AL Code § 40-1-5 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-5 - Reports; Remitting of Payments.

Section 40-1-5Reports; remitting of payments. (a) Whenever in this title a tax is payable to the Department of Revenue, or to the judge of probate or to any other officer on a monthly, quarterly, or other periodic basis, and reports of gross receipts, gross loans, gross sales, the gross tonnage, capital invested, daily, monthly, quarterly, or other period for computing capacity or other similar reports are required to be made, except as otherwise specifically provided or when not in conflict with such specific provisions, such reports shall show substantially the following: (1) The name of the person, firm, or corporation; (2) The president or managing officer; (3) The principal office or place of business; (4) Its principal office or place of business within this state; (5) The total amount of gross sales, gross receipts, gross loans, gross tonnage, capital invested, daily, monthly, quarterly, or other period of capacity applicable to the computation of a tax on its business, or other matter to be reported; (6) Where the basis of the license is capital invested, the license shall be based on the full capital employed, and such report shall show the value as carried on the books of the person, firm, or corporation; (7) Any other information, general or special, required by the Department of Revenue, or the probate judge, or other collecting officer; (8) Such report shall be made under oath by an officer or other person familiar with the facts. (b) In all cases where a tax is due as shown by said report, payment shall be remitted to the Department of Revenue. If payment is made by check, draft, or post office or other money order, such check, draft, or money order shall be made payable to the Treasurer; provided, that no payment shall be considered made until the money is actually received by the state. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §886; Acts 1992, No. 92-186, p. 349, §17.)
AL Code § 40-1-7 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-7 - Liability of Agents for Taxes.

Section 40-1-7Liability of agents for taxes. When taxes are levied on the gross or net receipts of any person, company, corporation, or association doing business in this state by any agent, such agent shall be personally liable for such taxes, and the tax collector may collect the same from such agent by garnishment or by the seizure and sale of any personal property belonging to him, as if such taxes were assessed against him. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §887.)
AL Code § 40-1-8 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-8 - Liability of Receivers and Trustees.

Section 40-1-8Liability of receivers and trustees. Whenever a corporation, either foreign or domestic, is in receivership or trusteeship, the provisions of this title shall apply to the receiver or trustee thereof, and such receiver or trustee shall be liable for any taxes to the same extent as the corporation would be if there were no receivership or trusteeship. Such receiver or trustee shall make all reports as herein required and shall be subject to all penalties as would be the corporation. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §888.)
AL Code § 40-1-9 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-9 - Equalization of Taxation of State and National Banks.

Section 40-1-9Equalization of taxation of state and national banks. No tax levied by the State of Alabama, whether upon property, franchise, income, or otherwise shall be levied upon or applicable to a bank chartered by the banking authorities of the State of Alabama unless said tax is levied upon and applicable to all banks and banking institutions, including national banks, doing business in the State of Alabama. (Acts 1967, Ex. Sess., No. 242, p. 323.)
AL Code § 40-1-10 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-10 - Duty of Salaried Officers as to Disposition of Fees Collected.

Section 40-1-10Duty of salaried officers as to disposition of fees collected. In all counties where state officials are paid on a salary basis instead of a fee basis, all fees required under the terms of this title to be paid to or collected by such officials shall by said officials be paid to the treasurer of said county or to such official performing the duties of county treasurer, except where otherwise provided. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §889.)
AL Code § 40-1-13 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-13 - Defense of Actions Involving Revenue Laws.

Section 40-1-13Defense of actions involving revenue laws. In any action against any officer for the refund of taxes or other action involving the revenue laws, the Attorney General or the district attorney may, at his direction, if in his opinion the best interests of the state require it, with or without the consent of such officer appear for him and shall be authorized to take an appeal, and no bond or security for costs shall be required. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §892.)
AL Code § 40-1-14 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-14 - Payment of Court Costs.

Section 40-1-14Payment of court costs. Any court costs taxed against the state shall be paid by the state and the various taxing subdivisions thereof in proportion to the amount of taxes levied by each. The sworn certificate of the clerk or register approved by the Comptroller shall be authority for the issuance of any payment of warrants therefor by the proper officers of each taxing authority and shall be treated as a preferred claim. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §893.)
AL Code § 40-1-15 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-15 - Execution Sufficient Warrant for Levy.

Section 40-1-15Execution sufficient warrant for levy. Whenever any execution is issued by the Department of Revenue for the collection of any taxes assessed by it, such execution duly attested by the secretary of commission shall be sufficient warrant to the officer to whom directed to levy on the property of the person against whom directed, and the sheriff or other officer shall forthwith execute such writ without demanding or requiring any indemnifying bond or other protective obligation, but the writ issued by the Department of Revenue under authority of law for the collection of taxes due the state shall be sufficient defense to any action for damages on any ground other than the willful, wanton, or malicious conduct of the officer making the levy. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §894.)
AL Code § 40-1-16 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-16 - Copies of Books, Records, Papers, etc., Admitted in Evidence.

Section 40-1-16Copies of books, records, papers, etc., admitted in evidence. In any action against any tax assessor, tax collector, judge of probate, or other officer charged with the performance of any duties under this title and his sureties, or either, for failure to pay over any money collected by him for the state or to perform any other duty required of him by law, a copy of any bond, record, book, paper, contract, return, or other document, or of the official statement of any account between him and the state in the Office of the Comptroller, Treasurer, State Land Commissioner, or Department of Revenue properly certified by such officer, if the original is in his office under seal of the office, shall be received as evidence in any case in which the original would be competent, unless the defendant shall deny under oath that he made or executed such original. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §895.)
AL Code § 40-1-17 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-17 - Judgment on Verdict in Favor of State Against Officers.

Section 40-1-17Judgment on verdict in favor of state against officers. Upon a verdict being rendered in favor of the state in any action brought by the state against any officer charged with the collection of any revenue for the state and his sureties, or either, for the recovery of any such revenue collected by him, a judgment must be rendered for the amount of such verdict and 20 percent thereon. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §896.)
AL Code § 40-1-18 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-18 - Falsely Returning List of Taxpayer as Sworn To.

Section 40-1-18Falsely returning list of taxpayer as sworn to. Any taxes assessor or deputy tax assessor who returns the tax list of any taxpayer as having been sworn to by such taxpayer, when in fact it was not sworn to, is guilty of a misdemeanor. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §897.)
AL Code § 40-1-19 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-19 - Bank Officer Failing to Make, Swear To, and Deliver Required Statements.

Section 40-1-19Bank officer failing to make, swear to, and deliver required statements. Any president or cashier of any bank or banking association who willfully fails or refuses to make out, swear to, and deliver to the tax assessor the statement required by law within the time prescribed must, on conviction, be fined not less than $200 and must also be sentenced to hard labor for the county for not less than three months. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §898.)
AL Code § 40-1-20 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-20 - Taxing Authorities Acting as Attorney for Taxpayer.

Section 40-1-20Taxing authorities acting as attorney for taxpayer. It shall be unlawful for the Commissioner of Revenue or tax assessor, or any employee or deputy or agent of either to act as agent or attorney for any taxpayer in the matters of assessment of property for taxation, and any such person who violates the provisions of this section shall be guilty of a misdemeanor and shall be fined in a sum not greater than $100 and may be sentenced to hard labor for the county for not more than three months. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §899.)
AL Code § 40-1-21 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-21 - Access to Books and Records of Revenue Officers.

Section 40-1-21Access to books and records of revenue officers. Any revenue officer of the state who refuses to allow the Department of Revenue, or the agents or deputies thereof, full and free access to all books and records belonging to or pertaining to his office shall be guilty of a misdemeanor and, on conviction, shall be fined not less than $10 nor more than $500. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §900.)
AL Code § 40-1-22 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-22 - Penalty for Officers Who Neglect Duty.

Section 40-1-22Penalty for officers who neglect duty. Any officer on whom any duty is imposed by the revenue law who fails or neglects to perform such duty, if there is no other punishment provided for such failure or neglect, must, on conviction, be fined not less than $20 nor more than $1,000. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §901.)
AL Code § 40-1-23 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-23 - Liability of Officers for Conversion.

Section 40-1-23Liability of officers for conversion. Any probate judge, clerk of a court of record, register, sheriff, coroner, tax collector, county treasurer, trustee of public schools, notary public, constable, or other public officer who knowingly converts to his own use or permits another to use any of the revenue of the state or of any county or municipality thereof or any money paid into his office or received by him in his official capacity is liable to indictment and, on conviction, must be punished as if he had stolen it. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §902.)
AL Code § 40-1-24 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-24 - Duty of Sheriff in Selling Property Under Execution, Etc.

Section 40-1-24Duty of sheriff in selling property under execution, etc. When any sheriff or other officer shall sell any property under execution or other process, or under any decree, judgment, or order of any court, it shall be his duty to ascertain what taxes are a lien upon such property and, upon a sale thereof, to first apply the proceeds of such sale to the payment of such taxes. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §903.)
AL Code § 40-1-25 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-25 - Dealing in State Securities.

Section 40-1-25Dealing in state securities. Any tax collector or other person engaged in collecting the revenues of the state who buys, sells, or otherwise trades in state warrants, state certificates, or other securities of the state must, on conviction, be imprisoned in the penitentiary for not less than one nor more than five years and fined not more than $1,000. (Code 1876, §4271; Code 1886, §3901; Code 1896, §5151; Code 1907, §7443; Code 1923, §5035; Code 1940, T. 41, §217.)
AL Code § 40-1-26 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-26 - Falsely and Fraudulently Procuring State Warrants.

Section 40-1-26Falsely and fraudulently procuring state warrants. Any person who fraudulently obtains from the Comptroller under the provisions of this title any duplicate warrants upon the Treasury of the State or who shall with intent to defraud obtain any warrants to which he is not entitled must, on conviction, be punished as if he had stolen the amount specified in the warrant. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §905.)
AL Code § 40-1-27 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-27 - Payment of Taxes by Lienors.

Section 40-1-27Payment of taxes by lienors. The holder of any lien on real or personal property may pay the tax thereon with interest and penalties and upon such payment shall be subrogated to the lien of the state, county, or municipality, and the sum so paid shall bear legal interest from the date of payment and may be collected in the same manner as the original claim of the lienholder. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §906.)
AL Code § 40-1-28 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-28 - Impeachment of Officers.

Section 40-1-28Impeachment of officers. All officers provided for in this title may be impeached in the same manner and for the same cause provided for in the Constitution of the State of Alabama or as provided for in Chapter 11 of Title 36 and may be tried as therein provided for other officers. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §907.)
AL Code § 40-1-29 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-29 - Form of Notices to Taxpayers.

Section 40-1-29Form of notices to taxpayers. Whenever and wherever a notice is required by law to be given by the Department of Revenue, the Board of Equalization, the tax assessor or the collector relating to the assessment and collection of taxes, and the method of giving such notice is not prescribed, then such notice shall be given by either first class U.S. mail, or, at the option of the department, certified or registered mail, return receipt demanded, addressed to the last known address of the taxpayer. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §908; Acts 1992, No. 92-186, p. 349, §18.)
AL Code § 40-1-30 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-30 - Notice Required to Be Given by Registered Mail May Be Given by Certified Mail.

Section 40-1-30Notice required to be given by registered mail may be given by certified mail. All notices now required to be mailed by the tax assessors, tax collectors, and boards of equalization of the several counties by registered mail may be mailed by certified mail. (Acts 1959, No. 85, p. 507.)
AL Code § 40-1-31 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-31 - Distribution of Revenues Collected.

Section 40-1-31Distribution of revenues collected. All revenues collected under the provisions of Sections 40-12-128, 40-12-310 through 40-12-319, 40-25-1 through 40-25-28 and 40-25-40 through 40-25-47 shall, after deduction of the cost of collection, be deposited in the State Treasury to the credit of the Alabama Education Trust Fund. All revenues collected under the provisions of Sections 40-21-56, 40-21-57, 40-21-60, and 40-21-61 shall, after deduction of the cost of collection, be distributed in the following manner: (1) Fifty-eight percent of the balance remaining after deduction of the cost of collection shall be deposited in the Special Mental Health Fund to be used for mental health purposes; and (2) Forty-two percent of the balance remaining after deduction of the cost of collection shall be deposited in the State Treasury to the credit of the Alabama Education Trust Fund to be used for educational purposes. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §910; Acts 1971, No. 1414, p. 2410; Acts 1992, No. 92-623, p. 1466, §15.)
AL Code § 40-1-31.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-31.1 - Disposition of Certain Fees.

Section 40-1-31.1Disposition of certain fees. All of the fees provided for in Sections 40-4-5, 40-4-6, 40-5-14, 40-5-17, 40-7-19, 40-7-32, and 40-10-27, when collected, shall be refunded to the fund or official paying the administrative costs of performing the functions for which said fees are provided. (Acts 1980, No. 80-630, p. 1087, §8.)
AL Code § 40-1-31.2 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-31.2 - Elimination of Payments of Less Than Five Dollars to Municipality; Disposition of Eliminated Amounts.

Section 40-1-31.2Elimination of payments of less than five dollars to municipality; disposition of eliminated amounts. All laws to the contrary notwithstanding, in all cases involving distribution of revenues to counties and municipalities, the state agency charged with the responsibility of apportionment of such funds shall eliminate all payments of less than $5 to a municipality and shall include the amount so eliminated in any payment to be made to the county in which such municipality is located. (Acts 1983, No. 83-648, p. 1012.)
AL Code § 40-1-32.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-32.1 - Education Trust Fund Proration Prevention Act.

Section 40-1-32.1Education Trust Fund Proration Prevention Act. Repealed by Act 2011-003, p. 90, §7, effective March 11, 2011. (Acts 1988, 2nd Ex. Sess., No. 88-981, p. 703, §§1-7; Act 99-514, p. 1135, §1; Act 2008-544, p. 1184, §1.)
AL Code § 40-1-35 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-35 - Enforcement of Liability for Taxes Imposed by Other States.

Section 40-1-35Enforcement of liability for taxes imposed by other states. The courts of the State of Alabama shall recognize and enforce the liability for taxes lawfully imposed by the laws of any other state that extends like comity to the State of Alabama, and the officials of such other state are hereby authorized to bring action in the courts of this state for the collection of such taxes. The certificate of the Secretary of State of such other state that such officials have the authority to collect the taxes so to be collected by such action shall be conclusive proof of that authority. The term "taxes" as used in this section shall include: (1) Any and all tax assessments lawfully made; (2) Any and all taxes, including contributions under an unemployment compensation law or other contributions in the nature of a tax, whether such taxes, including contributions, are assessed or not, licenses, and fees; (3) Any and all penalties lawfully imposed pursuant to a taxing statute; and (4) Interest charges lawfully added to the tax liability which constitutes the subject of the action. (Acts 1947, No. 671, p. 513.)