When Reports May Be Disclosed.
Ala. Code § 5-22-5
in effect5-22-5. When Reports May Be Disclosed.
Other than as provided for in Section 5-22-3, the State Revenue Department shall not provide to any person any report filed under Section 5-22-3 or any information contained therein except:
(1) Pursuant to a lawful subpoena or subpoena duces tecum issued by a state attorney, a United States attorney, or a court, in a criminal judicial proceeding;
(2) Pursuant to any such subpoena issued by a state or federal grand jury; or
(3) Pursuant to any such subpoena issued by a state attorney, a United States attorney, or a court, in the course of a civil judicial proceeding instituted by a state attorney or by a United States attorney.
(Acts 1990, No. 90-469, p. 674, §5.)
Source: Alabama Legislature (alison.legislature.state.al.us)URL: https://alison.legislature.state.al.us/code-of-alabama#5-22-5Fetched: 10/20/2026