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

Statutory Authority: Code of Ala. 1975, §§2-2-8; 2-19-128; 2-18-135(c); Title 2, Chapter 19, Article 6.

History: New Rule: Filed February 12, 2004; effective March 18, 2004.