# Ala. Code § 40-1-13: Section 40-1-13 Defense of Actions Involving Revenue Laws

> Alabama · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-13

## Section

- **Citation:** Ala. Code § 40-1-13
- **Heading:** Section 40-1-13 Defense of Actions Involving Revenue Laws
- **Jurisdiction:** Alabama
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Alabama Code / Title 40 / Chapter 1 / Section 40-1-13

## Text

In any action against any officer for the refund of taxes or other action involving the revenue laws, the Attorney General or the district attorney may, at his direction, if in his opinion the best interests of the state require it, with or without the consent of such officer appear for him and shall be authorized to take an appeal, and no bond or security for costs shall be required.

## Nearby sections

- [Ala. Code § 40-1-1 Section 40-1-1 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-1.md)
- [Ala. Code § 40-1-2 Section 40-1-2 Lien for Taxes - Generally](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-2.md)
- [Ala. Code § 40-1-3 Section 40-1-3 Lien for Taxes - Date of Lien](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-3.md)
- [Ala. Code § 40-1-4 Section 40-1-4 Lien for Taxes - Preferred Claim](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-4.md)
- [Ala. Code § 40-1-5 Section 40-1-5 Reports; Remitting of Payments](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-5.md)
- [Ala. Code § 40-1-7 Section 40-1-7 Liability of Agents for Taxes](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-7.md)
- [Ala. Code § 40-1-8 Section 40-1-8 Liability of Receivers and Trustees](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-8.md)
- [Ala. Code § 40-1-9 Section 40-1-9 Equalization of Taxation of State and National Banks](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-9.md)
- [Ala. Code § 40-1-10 Section 40-1-10 Duty of Salaried Officers as to Disposition of Fees Collected](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-10.md)
- [Ala. Code § 40-1-13 Section 40-1-13 Defense of Actions Involving Revenue Laws](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-13.md)
- [Ala. Code § 40-1-14 Section 40-1-14 Payment of Court Costs](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-14.md)
- [Ala. Code § 40-1-15 Section 40-1-15 Execution Sufficient Warrant for Levy](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-15.md)
- [Ala. Code § 40-1-16 Section 40-1-16 Copies of Books, Records, Papers, Etc., Admitted in Evidence](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-16.md)
- [Ala. Code § 40-1-17 Section 40-1-17 Judgment on Verdict in Favor of State Against Officers](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-17.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-13. Check the current official text before relying on it. Not legal advice.