If a levy has been made on any property, or right to property, any person having custody or control of any books or records containing evidence or statements relating to the property or rights to property subject to levy, shall, upon demand of the Commissioner or his delegate, exhibit such books or records to the Commissioner or his delegate.
Author: Robert J. Russell
Ala. Admin. Code r. 80-10-17-.08
Statutory Authority:Code of Ala. 1975, §§ 2-2-8; 2-19-128; 2-18-135(c); Title 2, Chapter 19, Article 6.