Alabama § 40-25-26 - Administration and Enforcement of Article; Examination of Books, Records, Etc.
Full text of Alabama Code of Alabama § 40-25-26 — Administration and Enforcement of Article; Examination of Books, Records, Etc., with citation guidance and answers to common questions.
§ 40-25-26. Administration and Enforcement of Article; Examination of Books, Records, Etc.
The Department of Revenue shall administer and enforce the taxes imposed by this article. It shall have the power to enter upon the premises of any taxpayer and to examine, or cause to be examined, by any agent or representative designated by it for that purpose, any books, papers, records, or memoranda, etc., bearing upon the amount of taxes payable, and to secure other information directly or indirectly concerned in the enforcement of this article.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-25-26
What does Code of Alabama § 40-25-26 cover?
Section 40-25-26 ("Administration and Enforcement of Article; Examination of Books, Records, Etc.") 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 § 40-25-26?
A common citation format is "Code of Alabama § 40-25-26" (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 § 40-25-26 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.