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Alabama Administrative Code
Title 80 - ALABAMA DEPARTMENT OF AGRICULTURE AND INDUSTRIESMARKETING
Chapter 80-10-17 - RULES CONCERNING THE COLLECTION OF ASSESSMENTS AND PENALTIES UNDER CODE OF ALA. 1975, Sections2-19-120, ET SEQ., RELATING TO THE ERADICATION OF BOLL WEEVILS IN COTTON
Section 80-10-17-.07 - Surrender Of Property Subject To Levy; "Person" Defined

Ala. Admin. Code r. 80-10-17-.07

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Current through Register Vol. 43, No. 1, October 31, 2024
Section 80-10-17-.07 - Surrender Of Property Subject To Levy; "Person" Defined
(1) Requirement. -- Except as otherwise provided in subsection (2), any person in possession of (or obligated with respect to) property or rights to property subject to levy upon which a levy has been made shall, upon demand of the Commissioner or his delegate, surrender such property or rights (or discharge such obligation) to the Commissioner or his delegate, except such part of the property or rights as is, at the time of such demand, subject to an attachment or execution under any judicial process.
(2) Enforcement of levy.
(a) EXTENT OF PERSONAL LIABILITY. -- Any person who fails or refuses to surrender any property or rights to property, subject to levy, upon demand by the Commissioner, shall be liable in his own person and estate to the Commissioner in a sum equal to the value of the property or rights not so surrendered, but not exceeding the amount of the assessment for the collection of which such levy has been made, together with costs and interest on such sum at an annual rate established by law from the date of such levy (or, in the case of a levy described in subsection (5) of Section 6 of these regulations, from the date such person would otherwise have been obligated to pay over such amounts to the cotton grower). Any amount (other than costs and the 10 percent penalty provided in subdivision (6) below) recovered under this subdivision shall be credited against the assessment amount for the collection of which such levy was made.
(b) PENALTY FOR VIOLATION. -- In addition to the personal liability imposed by subdivision (a), if any person required to surrender property or rights to property fails or refuses to surrender such property or rights to property without reasonable cause, such person shall be liable for a penalty equal to 10 percent of the amount recoverable from the property under his control. No part of such penalty shall be credited against the assessment amount for the collection of which such levy was made.
(3) Effect of honoring levy. -- Any person in possession of (or obligated with respect to) property or rights to property subject to levy upon which a levy has been made who, upon demand by the Commissioner or his delegate, surrenders such property or rights to property (or discharges such obligation) to the Commissioner or his delegate, or who pays a liability under subdivision (2)(a), shall be discharged from any obligation or liability to the delinquent cotton grower with respect to such property or rights to property arising from such surrender or payment.
(4) "Person" defined. -- The term "person" as used in subsection (1) includes an officer of a corporation or a member of a partnership, who as such officer or member is under a duty to surrender the property or rights to property, or to discharge the obligation.

Author: Robert J. Russell

Ala. Admin. Code r. 80-10-17-.07

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

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