If a levy has been made on any property, or right to property, any person having custody or control of any books or records containing evidence or statements relating to the property or rights to property subject to levy, shall, upon demand of the Commissioner of Revenue or his delegate, exhibit such books or records to the Commissioner of Revenue or his delegate.
Ala. Code § 40-29-25
Production of Books.
Known as the Tax Enforcement and Compliance Act
The act spans §§ 40-29-1 to 40-29-91 (42 sections).
(Acts 1983, 4th Ex
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.