Alabama § 40-1-35 - Enforcement of Liability for Taxes Imposed by Other States.
Full text of Alabama Code of Alabama § 40-1-35 — Enforcement of Liability for Taxes Imposed by Other States., with citation guidance and answers to common questions.
§ 40-1-35. Enforcement 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.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-1-35
What does Code of Alabama § 40-1-35 cover?
Section 40-1-35 ("Enforcement of Liability for Taxes Imposed by Other States.") 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 § 40-1-35?
A common citation format is "Code of Alabama § 40-1-35" (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 § 40-1-35 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.