Alabama § 40-18-40 - Tax to Be Reported on Forms; Department May Assess Additional Tax Penalty or Interest.
Full text of Alabama Code of Alabama § 40-18-40 — Tax to Be Reported on Forms; Department May Assess Additional Tax Penalty or Interest., with citation guidance and answers to common questions.
§ 40-18-40. Tax to Be Reported on Forms; Department May Assess Additional Tax Penalty or Interest.
The income tax provided in this chapter shall be reported on forms as prescribed by the department. The failure to receive such form from the department shall not relieve a taxpayer from liability for any tax penalty or interest otherwise due. The tax due as reported on such return shall constitute a prima facie liability for that amount. The department may compute and assess additional tax penalty or interest against a taxpayer in accordance with the procedures set forth in Chapter 2A of this title.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-18-40
What does Code of Alabama § 40-18-40 cover?
Section 40-18-40 ("Tax to Be Reported on Forms; Department May Assess Additional Tax Penalty or Interest.") 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 § 40-18-40?
A common citation format is "Code of Alabama § 40-18-40" (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 § 40-18-40 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.