Alabama § 40-21-19 - Compelling Production of Records, Documents, Etc.; Requiring Attendance of Officers and Individuals.
Full text of Alabama Code of Alabama § 40-21-19 — Compelling Production of Records, Documents, Etc.; Requiring Attendance of Officers and Individuals., with citation guidance and answers to common questions.
§ 40-21-19. Compelling Production of Records, Documents, Etc.; Requiring Attendance of Officers and Individuals.
If at any time after March 1 of any year the Department of Revenue shall not have in its possession satisfactory data upon which to base an estimate of the value of the property with the assessment of which it is charged or from any other cause it is not able to make or complete any assessment, it shall have power to call upon any officer or agent of any person, firm, or corporation, or upon any receiver or trustee in charge of the property of any person, firm, or corporation for any records, books, or documents of any description pertaining to the business of any such person, firm, or corporation for the answers to any interrogatories which it may deem necessary to an intelligent discharge of its duties; and it shall also have power to require the attendance of any officer of any corporation or any other person where the testimony of such officer or person may to it seem material.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-21-19
What does Code of Alabama § 40-21-19 cover?
Section 40-21-19 ("Compelling Production of Records, Documents, Etc.; Requiring Attendance of Officers and Individuals.") 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 § 40-21-19?
A common citation format is "Code of Alabama § 40-21-19" (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 § 40-21-19 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.