40-1-2
Section 40-1-2 Lien for taxes - Generally. (a) If any person liable to pay any tax, other than
ad valorem taxes, neglects or refuses to pay the same the amount, including any interest,
penalty, additional amount, or addition to such tax, together with any costs which may accrue
in addition thereto, shall be a lien in favor of the State of Alabama upon all property and
the rights to property, real or personal, belonging to such person. Unless another date is
specifically fixed by law, the lien shall arise at the time the assessment list, return therefor
or the payment thereof, as the case may be, was due to have been filed with or made to the
Department of Revenue or other agency of the state or county and shall continue until the
liability for such amount is satisfied or becomes unenforceable by reason of the lapse of
time. (b) Such lien shall not be valid against any mortgagee, purchaser in the usual course
of trade, or conventional judgment creditor with an actual money judgment of...
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25-4-134
Section 25-4-134 Procedures for collection of delinquent contribution payments. (a) Generally.
The contributions, interest, and penalties required to be paid under this chapter shall be
a first and prior lien upon all property and rights to property, real or personal, of any
employer subject to this chapter. The lien shall arise at the time the contribution report,
or the payment of the contributions, as the case may be, was due to have been filed with or
made to the Department of Labor. The secretary may file in the office of the judge of probate
of any county in this state a certificate which shall show the name of the department for
which it is filed, the amount and nature of the contributions, interest, and penalties for
which a lien is claimed together with any costs that may have accrued, the name of the employer
against whose property a lien for such contributions, interest, and penalties is claimed and
the date thereof. An error in the certificate of the amount shall not...
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40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
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43-2-564
Section 43-2-564 Settlement by sureties of deceased executor or administrator - Execution against
sureties. Execution and all other final process may issue against the said sureties on said
bond to enforce said judgments. (Acts 1915, No. 98, p. 138; Code 1923, §5939; Code 1940,
T. 61, §334.)...
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43-2-812
Section 43-2-812 Judgment certified to probate court; execution for costs. If such judgment
is for the plaintiff, and it is shown to the court that such estate has been declared insolvent,
an order must be made to the effect that no execution issue on such judgment, but that the
same be certified to the proper probate court. Upon a certified copy of such judgment being
filed as a claim against the estate, it must be allowed with the costs against such estate,
unless shown to have been obtained by collusion; and when such judgment is certified, the
clerk may demand of the plaintiff payment of all costs incurred in obtaining the same. If
the plaintiff fails for 20 days after the judgment is so certified to pay such costs, execution
may issue against him for the same as in other cases. (Code 1852, §1860; Code 1867, §2209;
Code 1876, §2581; Code 1886, §2251; Code 1896, §319; Code 1907, §2795; Code 1923, §6034;
Code 1940, T. 61, §421.)...
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6-6-700
Section 6-6-700 Entry of judgment against clerk, register, or their sureties. Judgment must,
in like manner, be summarily entered against the clerk of the circuit court and his sureties,
or either of them, and against the register in circuit court and his sureties, or either of
them, on three days' notice, in the following cases: (1) In favor of the plaintiff in execution
for failure to enter on the execution docket the return made upon an execution by the proper
officer, within three days after the return is made, for 20 percent on the amount of the execution
and interest thereon; (2) For failing on demand to pay over money received by him on any judgment
or paid into court, on a plea of tender, other plea, or by rule of court, for the sum so received
by him with five percent per month on the amount from the time of the demand; (3) For failing
to notify the plaintiff, his agent, or attorney under the provisions of Section 6-9-92, which
are made to apply to such clerk, of the...
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8-3-41
Section 8-3-41 Issuance of execution on judgment paid by surety; collection of money from principal
debtor or cosureties. (a) If a judgment is entered by any court against a principal debtor
and his surety, or against his sureties, and one or more of his sureties shall pay and satisfy
the judgment, the same shall be thereby transferred and assigned by operation of law to the
surety or sureties paying and satisfying it, who shall have all the liens and equities of
such judgment and of the debt or claim on which the same is founded which the creditor therein
had. (b) The surety, on making affidavit of his suretyship and of his having paid the judgment
and filing the affidavit and any evidence of such payment that he may hold with the officer
authorized to issue execution on the judgment to whom he may apply for execution, shall be
entitled to have execution issued on the judgment in the name of the plaintiff or complainant
for his use or in his own name against the other defendants...
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43-2-154
Section 43-2-154 Purchase of property sold under execution. The executor or administrator of
any decedent may purchase for the estate property sold under any judgment of the circuit court
or under any execution in his favor as such executor or administrator. (Code 1886, §2281;
Code 1896, §350; Code 1907, §2817; Code 1923, §6056; Code 1940, T. 61, §133.)...
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43-2-585
Section 43-2-585 Enforcement of payment or delivery. If the legacy is not payable in money,
the value thereof as ascertained under section 43-2-584 must be entered of record; and, if
the amount directed to be paid or the property directed to be delivered is not paid or delivered
within 60 days after such order, an execution may issue for such amount or the value of such
property against such executor or administrator and his sureties. (Code 1852, §1777; Code
1867, §2104; Code 1876, §2481; Code 1886, §2197; Code 1896, §265; Code 1907, §2741; Code
1923, §5980; Code 1940, T. 61, §340.)...
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43-2-200
Section 43-2-200 Liability of sureties to execution. Upon the return of an execution as provided
in section 43-2-199 and, further, that no property of such executor or administrator, or property
not sufficient to satisfy the same, is found in the county in which the execution is issued,
the sureties on his bond shall be liable in all respects as in cases of a return of no property
found on executions issued against resident executors or administrators. (Code 1876, §2383;
Code 1886, §2042; Code 1896, §88; Code 1907, §2564; Code 1923, §5787; Code 1940, T. 61,
§149.)...
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