Alabama § 40-1-20 - Taxing Authorities Acting as Attorney for Taxpayer.
Full text of Alabama Code of Alabama § 40-1-20 — Taxing Authorities Acting as Attorney for Taxpayer., with citation guidance and answers to common questions.
§ 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.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-1-20
What does Code of Alabama § 40-1-20 cover?
Section 40-1-20 ("Taxing Authorities Acting as Attorney for Taxpayer.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 40-1-20?
A common citation format is "Code of Alabama § 40-1-20" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 40-1-20 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.