Code of Alabama
Ala. Code § 40-2-40 (2026)
Chief Executive Officer; Powers, Authority, and Duties Generally.
✓ official Alabama Legislature (ALISON) text, current July 2026
The chief executive officer of the Department of Revenue shall be known as the Commissioner of Revenue, and all the powers, authority, and duties vested in the Department of Revenue shall be exercised by the Commissioner of Revenue.
(Acts 1939, No. 4, p. 1; Code 1940, T. 51, §115.)
Notes of Decisions
Cited in 4
cases, 1980–1986 · leading case: Alabama Great S. R.R. Co. v. Eagerton, 541 F. Supp. 1084 (M.D. Ala. 1982).
Alabama Great S. R.R. Co. v. Eagerton, 541 F. Supp. 1084 (M.D. Ala. 1982). “§ 40-2-40, Code of Alabama 1975. 3. Defendant, S.”
Alabama Great S. R.R. v. Eagerton, 501 F. Supp. 1044 (M.D. Ala. 1980). “§ 40-2-40, Code of Alabama 1975. 3. Defendant, S.”
Burdette v. State, Dep't of Revenue, 487 So. 2d 944 (Ala. Civ. App. 1986). “No other individual is vested with any part of the state’s sovereign power. The taxpayer’s argument that the specified individuals have exercised a part of the state’s sovereign power by making assessments, filing liens and holding administrative hearings is misguided, as all of…”
State ex rel. Burdette v. Coats, 500 So. 2d 1 (Ala. 1986). ““Pursuant to § 40-2-40, Code of Alabama 1975, the Commissioner of Revenue is the chief executive officer of the Department of Revenue and exercises the powers, authority and duties vested in the Department of Revenue.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.