Alabama § 40-2-65 - To Devote Entire Time to Department; Duties Generally.
Full text of Alabama Code of Alabama § 40-2-65 — To Devote Entire Time to Department; Duties Generally., with citation guidance and answers to common questions.
§ 40-2-65. To Devote Entire Time to Department; Duties Generally.
The legal counsel and assistant counsel shall devote all their time to the Department of Revenue and shall not, during their incumbency in office, engage in the private practice of law.
Such legal counsel shall confer with and advise the Commissioner of Revenue on matters relating to taxation. He shall furnish either verbal or written opinions when requested by the commissioner on questions relating to taxation and to tax laws, but such opinions shall not have the force and effect of official opinions of the Attorney General unless approved by the Attorney General. Such legal counsel shall appear for the state in all matters, in litigation of the state involving taxation, both civil and criminal, when authorized to do so by the commissioner and the Attorney General.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-2-65
What does Code of Alabama § 40-2-65 cover?
Section 40-2-65 ("To Devote Entire Time to Department; Duties Generally.") 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 § 40-2-65?
A common citation format is "Code of Alabama § 40-2-65" (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 § 40-2-65 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.