Alabama § 45-44-244.35 - Examinations and Investigations.
Full text of Alabama Code of Alabama § 45-44-244.35 — Examinations and Investigations., with citation guidance and answers to common questions.
§ 45-44-244.35. Examinations and Investigations.
The revenue commissioner or his or her designee may examine the books, papers, and records of any employer or licensee to determine the accuracy of any return made, or if no return was made, to ascertain the amount of fees due. Each employer or licensee shall give to the revenue commissioner or to his or her designee, the means, facilities, and opportunity for the making of the examination and investigation. The revenue commissioner may examine any person under oath concerning any gross receipts which were or should have been shown in a return. The revenue commissioner may compel the production of books, papers, records, and the attendance of any person whom he or she believes to have knowledge of the gross receipts or compensation.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-44-244.35
What does Code of Alabama § 45-44-244.35 cover?
Section 45-44-244.35 ("Examinations and Investigations.") 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 § 45-44-244.35?
A common citation format is "Code of Alabama § 45-44-244.35" (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 § 45-44-244.35 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.