# Ala. Code § 40-29-2: Section 40-29-2 Applicability of Chapter; Purpose; Legislative Intent

> Alabama · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-2

## Section

- **Citation:** Ala. Code § 40-29-2
- **Heading:** Section 40-29-2 Applicability of Chapter; Purpose; Legislative Intent
- **Jurisdiction:** Alabama
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Alabama Code / Title 40 / Chapter 29 / Section 40-29-2

## Text

The provisions of this chapter shall apply to every public tax, license or fee, and/or any penalty or interest payable thereon, levied under the provisions of any existing or hereafter enacted law which is codified in this title or any other title and is collectible by the Commissioner of Revenue.

The purpose of this chapter is to supplement and clarify existing provisions of the general law relating to the enforcement and collection of taxes. The provisions of this chapter shall be complementary and in addition to all other provisions of law. In the event of any conflict between the provisions of this chapter and those of any other specific statutory provisions contained in other chapters of this title, or of any other title, it is hereby declared to be the legislative intent that, to the extent such other specific provisions are inconsistent with or different from the provisions of this chapter, the provisions of this chapter shall prevail. It is the intent of the Legislature that no part of this chapter shall be construed so as to supersede any due process requirements presently in effect under this title.

## Nearby sections

- [Ala. Code § 40-29-1 Section 40-29-1 Short Title](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-1.md)
- [Ala. Code § 40-29-2 Section 40-29-2 Applicability of Chapter; Purpose; Legislative Intent](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-2.md)
- [Ala. Code § 40-29-20 Section 40-29-20 Lien for Taxes - Generally](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-20.md)
- [Ala. Code § 40-29-20.1 Section 40-29-20.1 Lien for Taxes - Collection Firms Prohibited from Recovering Certain Expenses from Taxpayers](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-20.1.md)
- [Ala. Code § 40-29-21 Section 40-29-21 Lien for Taxes - Term](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-21.md)
- [Ala. Code § 40-29-22 Section 40-29-22 Lien for Taxes - Validity and Priority Against Certain Persons](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-22.md)
- [Ala. Code § 40-29-23 Section 40-29-23 Levy and Distraint](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-23.md)
- [Ala. Code § 40-29-23.1 Section 40-29-23.1 Development and Operation of Financial Institution Data Match Program](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-23.1.md)
- [Ala. Code § 40-29-24 Section 40-29-24 Surrender of Property Subject to Levy; “Person” Defined](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-24.md)
- [Ala. Code § 40-29-25 Section 40-29-25 Production of Books](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-25.md)
- [Ala. Code § 40-29-26 Section 40-29-26 Sale of Seized Property](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-26.md)
- [Ala. Code § 40-29-27 Section 40-29-27 Sale of Perishable Goods](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-27.md)
- [Ala. Code § 40-29-28 Section 40-29-28 Redemption of Property](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-28.md)
- [Ala. Code § 40-29-29 Section 40-29-29 Certificate of Sale; Deed of Real Property](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-29.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-2. Check the current official text before relying on it. Not legal advice.