# Ala. Code § 40-1-7: Section 40-1-7 Liability of Agents for Taxes

> Alabama · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-7

## Section

- **Citation:** Ala. Code § 40-1-7
- **Heading:** Section 40-1-7 Liability of Agents for Taxes
- **Jurisdiction:** Alabama
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Alabama Code / Title 40 / Chapter 1 / Section 40-1-7

## Text

When taxes are levied on the gross or net receipts of any person, company, corporation, or association doing business in this state by any agent, such agent shall be personally liable for such taxes, and the tax collector may collect the same from such agent by garnishment or by the seizure and sale of any personal property belonging to him, as if such taxes were assessed against him.

## 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_S40-1-7. Check the current official text before relying on it. Not legal advice.