Alabama § 40-29-72 - Rules for Application of Assessable Penalties; “Person” Defined.
Full text of Alabama Code of Alabama § 40-29-72 — Rules for Application of Assessable Penalties; “Person” Defined., with citation guidance and answers to common questions.
§ 40-29-72. Rules for Application of Assessable Penalties; “Person” Defined.
(a) Penalty assessed as tax. The penalties and liabilities provided by this article shall be paid upon notice and demand by the commissioner or his delegate, and shall be assessed and collected in the same manner as taxes. Except as otherwise provided, any reference in this title to “tax” imposed by this title shall be deemed also to refer to the penalties and liabilities provided by this article.
(b) “Person” defined. The term “person,” as used in this article, includes an officer of a corporation, or a member of a partnership, who as such officer, or member is under a duty to perform the act in respect of which the violation occurs.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-29-72
What does Code of Alabama § 40-29-72 cover?
Section 40-29-72 ("Rules for Application of Assessable Penalties; “Person” Defined.") 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 § 40-29-72?
A common citation format is "Code of Alabama § 40-29-72" (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 § 40-29-72 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.