Alabama § 40-21-32 - Procuring Information from Other Sources When Taxpayer Fails to Comply.
Full text of Alabama Code of Alabama § 40-21-32 — Procuring Information from Other Sources When Taxpayer Fails to Comply., with citation guidance and answers to common questions.
§ 40-21-32. Procuring Information from Other Sources When Taxpayer Fails to Comply.
If any person, association, company or corporation embraced within the provisions of this chapter shall fail to make the returns and statements, or any of them, required by the provisions of this chapter, or to furnish any other information lawfully required of it within the time limited, the Department of Revenue must procure the necessary information from some other sources upon which to base an ascertainment of the values of the tangible and intangible property or franchise of such person, association of persons, company, or corporation, and shall proceed to ascertain the value of such property.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-21-32
What does Code of Alabama § 40-21-32 cover?
Section 40-21-32 ("Procuring Information from Other Sources When Taxpayer Fails to Comply.") 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 § 40-21-32?
A common citation format is "Code of Alabama § 40-21-32" (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 § 40-21-32 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.