Public-domain · open source
OpenJurist

Ala. Code § 40-1-20

Taxing Authorities Acting as Attorney for Taxpayer.

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §899.)

It shall be unlawful for the Commissioner of Revenue or tax assessor, or any employee or deputy or agent of either to act as agent or attorney for any taxpayer in the matters of assessment of property for taxation, and any such person who violates the provisions of this section shall be guilty of a misdemeanor and shall be fined in a sum not greater than $100 and may be sentenced to hard labor for the county for not more than three months.

Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.