Legal Counsel.

Ala. Code tit. 40, ch. 2, art. 3

in effect

Ala. Code § 40-2-60 Office Created.

40-2-60. Office Created. There is hereby created the Office of Legal Counsel for the Department of Revenue. (Acts 1939, No. 10, p. 5; Code 1940, T. 51, §119.)

Ala. Code § 40-2-61 Appointment; Term of Office; Qualifications; Powers and Duties of Assistant Attorney General; Oath.

40-2-61. Appointment; Term of Office; Qualifications; Powers and Duties of Assistant Attorney General; Oath. The Commissioner of Revenue shall, with the approval of the Attorney General, appoint a competent attorney as legal counsel for the Department of Revenue, who shall hold office at the pleasure of the Governor. Such legal counsel shall be at least 30 years of age, of good moral and ethical character, learned in the law, and experienced in the legal phases of taxation. Such legal counsel shall be commissioned as an Assistant Attorney General and shall, in addition to the powers and duties herein conferred, have the authority and duties of an Assistant Attorney General; except, that his entire time shall be devoted to the Department of Revenue. He shall take the oath required of other assistant attorneys general. (Acts 1939, No. 10, p. 5; Code 1940, T. 51, §120.)

Ala. Code § 40-2-62 Bond.

40-2-62. Bond. Before entering upon the duties of his office, the legal counsel for the Department of Revenue shall execute to the State of Alabama a bond, to be approved by the Governor, in the amount of $3,000, for the faithful performance of his duties. (Acts 1943, No. 122, p. 123; Acts 1961, Ex. Sess., No. 208, p. 2190.)

Ala. Code § 40-2-63 Office, Clerical Help, Etc.; Traveling Expenses.

40-2-63. Office, Clerical Help, Etc.; Traveling Expenses. The legal counsel shall be furnished with an office by the Department of Revenue together with necessary stenographic and clerical help, office equipment, stationery, and postage and shall be allowed reasonable traveling expenses, when traveling on business of the state, all to be paid by the Department of Revenue, to be charged so far as practicable to the division for which the expense was incurred. (Acts 1939, No. 10, p. 5; Code 1940, T. 51, §121.)

Ala. Code § 40-2-64 Assistant Counsel.

40-2-64. Assistant Counsel. The Commissioner of Revenue, with the approval of the Attorney General, shall be authorized, subject to the provisions of the Merit System law, to appoint not more than 15 assistant counsel as may be necessary to transact the legal business of the Department of Revenue. Each such assistant counsel shall be at least 25 years of age, shall have the other qualifications and duties of the legal counsel, shall be commissioned as an Assistant Attorney General and take the oath required of other assistant attorneys general, and shall have the authority and duties of an Assistant Attorney General. (Acts 1939, No. 10, p. 5; Code 1940, T. 51, §122; Acts 1947, No. 405, p. 293; Acts 1957, No. 500, p. 688; Acts 1965, 2nd Ex. Sess., No. 59, p. 85; Acts 1992, No. 92-186, p. 349, §21.)

Ala. Code § 40-2-65 To Devote Entire Time to Department; Duties Generally.

40-2-65. To Devote Entire Time to Department; Duties Generally. The legal counsel and assistant counsel shall devote all their time to the Department of Revenue and shall not, during their incumbency in office, engage in the private practice of law. Such legal counsel shall confer with and advise the Commissioner of Revenue on matters relating to taxation. He shall furnish either verbal or written opinions when requested by the commissioner on questions relating to taxation and to tax laws, but such opinions shall not have the force and effect of official opinions of the Attorney General unless approved by the Attorney General. Such legal counsel shall appear for the state in all matters, in litigation of the state involving taxation, both civil and criminal, when authorized to do so by the commissioner and the Attorney General. (Acts 1939, No. 10, p. 5; Code 1940, T. 51, §123.)

Ala. Code § 40-2-66 Employment of Special Counsel.

40-2-66. Employment of Special Counsel. Whenever any matter is pending before any court affecting the revenue laws of the state and in which the state is an interested party and the interest is very important, the Department of Revenue may, with the approval of the Governor and Attorney General, employ special counsel to represent the interest of the state on the trial thereof; provided, that the Attorney General certifies to the Governor in writing that neither he nor any of his assistants are available for service, and no case pending before a court affecting the revenue laws of the state shall be dismissed by counsel representing the state, whether specially employed counsel or otherwise, except by order of the Department of Revenue. (Acts 1947, No. 703, p. 541.)

Source: Alabama Legislature (alison.legislature.state.al.us)URL: https://alison.legislature.state.al.us/code-of-alabamaFetched: 10/20/2026