Alabama § 40-7-5 - Oath to Be Administered Before Return Made.

Full text of Alabama Code of Alabama § 40-7-5 — Oath to Be Administered Before Return Made., with citation guidance and answers to common questions.

§ 40-7-5. Oath to Be Administered Before Return Made.

The tax assessor or his deputy or any other officer administering the oath to the person making the return of property for taxation must orally administer the following oath to every taxpayer before making his returns: “You do solemnly swear that you will true answers make to all lawful questions which may be put to you touching the return you are about to make and that you will make a full and complete return of all property owned by you or in which you had any interest whatever or of which you were trustee or agent on the first day of October of the present tax year, and this return is made upon your personal knowledge, so help you God.”

Source: official Alabama text · Last verified 2026-08-27

Frequently Asked Questions About Alabama § 40-7-5

What does Code of Alabama § 40-7-5 cover?

Section 40-7-5 ("Oath to Be Administered Before Return Made.") 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 § 40-7-5?

A common citation format is "Code of Alabama § 40-7-5" (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 § 40-7-5 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.