Alabama Code > Title 40 > Chapter 29 > Article 3 – Limitations On Assessment and Collection
Current as of: 2024 | Check for updates
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Other versions
| § 40-29-51 | Collection after assessment |
| § 40-29-52 | Suspension of running of period of limitation |
Terms Used In Alabama Code > Title 40 > Chapter 29 > Article 3 - Limitations On Assessment and Collection
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- levy: as used in this chapter includes the power of distraint and seizure by any lawful means. See Alabama Code 40-29-23
- preceding: means next before. See Alabama Code 1-1-1
- property: includes both real and personal property. See Alabama Code 1-1-1
- state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1
- United States: includes the territories thereof and the District of Columbia. See Alabama Code 1-1-1
- writing: includes typewriting and printing on paper. See Alabama Code 1-1-1