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Section 40-1-20 Taxing Authorities Acting As Attorney For Taxpayer.

Section 40-1-20

Taxing 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.)

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Local Government
Alabama
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Kay Ivey
Kay Ivey
April 10, 2017 -
Republican
1-334-242-3935
600 Dexter Ave., Montgomery, AL, 36104

Keywords
tax
taxpayer
attorney
assessment
employee
deputy
agent
matters
revenue
violates