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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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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6-6-101
Section 6-6-101 Forfeiture of bond; execution on bond. When the property replevied is not delivered
in 30 days after judgment against the defendant in attachment, the sheriff shall return the
bond forfeited, and execution must be issued thereon against the principal and sureties for
the amount of the value of the property replevied, as fixed by the sheriff or other officer
making the levy, with interest thereon from the date of the bond and for the cost of the replevy
and of the execution, unless such value is greater than the amount of the judgment against
the defendant, in which case the execution shall be for the amount of such judgment and costs.
(Code 1852, §2538; Code 1867, §2966; Code 1876, §3291; Code 1886, §2965; Code 1896, §556;
Code 1907, §2956; Code 1923, §6204; Code 1940, T. 7, §877.)...
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12-22-72
Section 12-22-72 Affirmation of stayed judgment - Generally. When a judgment or decree is entered
or rendered for money, whether debt or damages, and the same has been stayed on appeal by
the execution of bond, with surety, if the appellate court affirms the judgment of the court
below, it must also enter judgment against all or any of the obligors on the bond for the
amount of the affirmed judgment, and the costs of the appellate court; and, upon the appeal
of any judgment or decree entered or rendered for any amount of commissions, fees or compensation
fixed or determined by the trial court and taxed or allowed as costs, if the appellate court
affirms the judgment or decree of the court below and the payment thereof has been stayed
on such appeal, judgment shall be entered by the appellate court against all or any of the
obligors on the bond for the amount affirmed, and the costs of the appellate court; provided,
however, that if no supersedeas bond has been executed on such appeal,...
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12-22-73
Section 12-22-73 Affirmation of stayed judgment - Right of property. When an appeal is taken
on a trial of the right of property and the judgment is stayed by the execution of a supersedeas
bond, if the appellate court affirms the judgment of the court below, it must also enter judgment
against the obligors in said bond for the amount of the costs of the appellate court. (Code
1852, §3024; Code 1867, §3494; Code 1876, §3935; Code 1886, §3663; Code 1896, §479; Code
1907, §2894; Code 1923, §6154; Code 1940, T. 7, §815; Acts 1987, No. 87-188, p. 259, §2.)...

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11-48-47
Section 11-48-47 Appeals from judgment of circuit court - By municipality - Issuance of execution
and order of sale upon entry of final judgment in favor of municipality. In the event the
final judgment is entered in favor of the city or town, execution may be issued thereon against
the principal and sureties on the appeal bond, unless the amount of the judgment is paid within
30 days from the date of such judgment, and the court shall, by further order, require that
the property assessed be sold to satisfy such judgment. Nothing contained in this article
shall operate to release or discharge the lien on such property unless the assessment is fully
paid. (Code 1907, §1400; Code 1923, §2215; Acts 1927, No. 639, p. 753; Code 1940, T. 37,
§556.)...
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28-4-287
Section 28-4-287 Execution of bond by defendant or claimant for recovery of seized vehicle,
etc., pending condemnation action; proceedings upon failure of defendant or claimant to deliver
said vehicle, etc., upon entry of judgment of condemnation. Whenever a conveyance, vehicle
of any kind or animal used in drawing the same is seized by an officer of the state under
the prohibition laws of this state, the defendant in the proceedings or the claimant of the
property shall have the right to execute a bond in double the value of such property or of
any item thereof, with good and sufficient surety, to be approved by the sheriff or the register
or clerk of the circuit court and conditioned, in the event the said property is condemned,
to deliver the same to the sheriff within 15 days from the date of such judgment of condemnation
and to pay any difference between the value of said property at the time of the seizure and
the time of the delivery to the sheriff after condemnation, such...
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3-5-12
Section 3-5-12 Proceedings for recovery of livestock or animal by owner; determination of validity
of seizure, amount of damages, etc., where owner unknown, etc.; fees and costs of district
court judge and officer making seizure; appeals from judgment of district court. (a) The owner
of any livestock or animal which has been seized shall have the right to possession of the
same by paying such judgment and the costs thereof or, if no judgment has been entered, by
paying such damages as may be agreed upon together with fees and costs and expenses due on
account of such seizure to the person or officer so seizing such livestock or animal or to
the person who may at the time of such payment have such livestock or animal in his possession
and by paying to the court the costs of the court incurred to the time of such payment. Should
the parties be unable to agree upon the amount of damages, fees, costs and expenses due, either
party shall have the right to go before any district court judge...
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11-51-154
Section 11-51-154 Bond to dissolve temporary injunctive relief - Execution; security; exception.
(a) When the court has granted a temporary restraining order or preliminary injunction, it
shall not be dissolved until the respondent has executed a bond in an amount fixed by the
court with sufficient surety to be approved by the register or clerk, containing a waiver
of exemptions as to personal property, conditioned to pay such judgment and lawful court costs
as the court upon final hearing may enter against the respondent, except as provided below.
(b) The surety bond required to be made in this section shall remain in full force and effect
as security for any judgment and court costs the court may enter and tax against the respondent,
but if the respondent takes an appeal and gives a supersedeas bond, upon affirmance of the
appeal, the surety bond provided by this section shall become null and void. (c) The respondent
shall not, however, be required to post the surety bond required in...
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6-6-430
Section 6-6-430 Filing of bond; discharge of money or property from garnishment; proceedings
as if bond not executed; judgment; discharge of garnishee. (a) When garnishment has been issued
in aid of a pending action or upon a judgment, the defendant may make and file with the judge
or clerk issuing the garnishment bond in such sum as the judge or clerk may prescribe, not
exceeding twice the amount of the plaintiff's demand, payable to the plaintiff, with sufficient
surety, to be approved by such judge or clerk, conditioned to pay the amount for which the
garnishee may be found indebted or liable to the defendant and the cost of the garnishment.
Thereupon, the money or property in the hands of the garnishee is discharged from the garnishment
and the garnishee relieved of all liability therefor to the plaintiff; but the garnishee must
answer, and, except as is otherwise provided in this article, the case must proceed and be
determined as if such bond had not been executed. (b) If the...
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