Code of Alabama
Ala. Code § 40-29-1 (2026)
Short Title.
✓ official Alabama Legislature (ALISON) text, current July 2026
This chapter shall be known and may be cited as the “Tax Enforcement and Compliance Act” or “TECA.”
(Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §1.)
Notes of Decisions
Cited in 2
cases, 2000–2015 · leading case: Bonedaddy's of Lee Branch, LLC v. City of Birmingham, 192 So. 3d 1151 (Ala. 2015).
Bonedaddy's of Lee Branch, LLC v. City of Birmingham, 192 So. 3d 1151 (Ala. 2015). “After a lengthy discussion of the language in various provisions of the TBOR, of cases from this Court emphasizing the need for taxing authorities to provide notice of assessments to taxpayers, of requirements in the original’severance-tax-levy statute, and of language in the…”
State v. Amerada Hess Corp., 788 So. 2d 179 (2000). “The Alabama Tax Enforcement and Compliance Act ("TECA"), Ala.Code 1975, § 40-29-1 et seq., was enacted in 1983 to supplement and clarify existing law pertaining to the enforcement and collection of taxes.”
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