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  2. U.S. State Codes
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  4. Alabama
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  6. Title 40 - Revenue and Taxa...
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  8. Chapter 29 - Enforcement of...
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  10. Article 2 - Collections.


Article 2 - Collections.


  • Section 40-29-20 - Lien for taxes - Generally.
  • Section 40-29-21 - Lien for taxes - Term.
  • Section 40-29-22 - Lien for taxes - Validity and priority against certain persons.
  • Section 40-29-23 - Levy and distraint.
  • Section 40-29-24 - Surrender of property subject to levy; "person" defined.
  • Section 40-29-25 - Production of books.
  • Section 40-29-26 - Sale of seized property.
  • Section 40-29-27 - Sale of perishable goods.
  • Section 40-29-28 - Redemption of property.
  • Section 40-29-29 - Certificate of sale; deed of real property.
  • Section 40-29-30 - Legal effect of certificate of sale of personal property and deed of real property.
  • Section 40-29-31 - Records of sales to be kept.
  • Section 40-29-32 - Expense of levy and sale.
  • Section 40-29-33 - Application of proceeds of levy.
  • Section 40-29-34 - Authority to release levy and return property.
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