(a) Length of period. Where the assessment of any tax imposed by this title has been begun or made within the period of limitation properly applicable thereto, such tax may be collected by levy or by a proceeding in court, but only if the levy is made or the proceeding begun:

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Terms Used In Alabama Code 40-29-51

(1) Within 10 years after the final assessment of the tax; or
(2) Prior to the expiration of any period for collection agreed upon in writing by the commissioner or his delegate and the taxpayer before the expiration of such ten-year period (or, if there is a release of levy under Section 40-29-34 after such ten-year period, then before such release).

The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. The period provided by this subsection during which a tax may be collected by levy shall not be extended or curtailed by reason of a judgment against the taxpayer.

(b) Date when levy is considered made. The date on which a levy on property or rights to property is made shall be the date on which the notice of seizure provided in Section 40-29-26 is given.
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