Statutes > Alabama Statutes > Title 40 — REVENUE AND TAXATION. > Chapter 18 — INCOME TAXES. > Section 40-18-54 Supervision of assessment and collection.

Section 40-18-54 Supervision of assessment and collection.

Section 40-18-54

Supervision of assessment and collection.

The assessment and collection of the income taxes imposed by this chapter shall be under the supervision of the Department of Revenue.

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §420.)