Code of Alabama - Title 40: Revenue and Taxation - Chapter 2A - Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act

• Section 40-2A-1 Short title
  This chapter shall be known and may be cited as the "Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act."
• Section 40-2A-2 Legislative intent; scope; exclusiveness
  (1) LEGISLATIVE INTENT. a. The legislative intent of this chapter is to provide equitable and uniform procedures for the operation of the department and for...
• Section 40-2A-3 Definitions
  For the purposes of this chapter and Chapter 2B, the following terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX TRIBUNAL JUDGE. An associate...
• Section 40-2A-4 Taxpayers' bill of rights
  (a) Rights of the taxpayer. (1) For purposes of this subsection and subsections (c) and (d), the term "department" shall include the Department of Revenue,...
• Section 40-2A-5 Authority to issue revenue rulings
  (a) The commissioner may, in addition to all other powers and authority now granted by law, issue "revenue rulings" describing the substantive application of any...
• Section 40-2A-6 Government contract for examination of taxpayer's records where compensation, etc., contingent upon tax, interest, etc., assessed or collected; violation; costs of examination
  (a) The state or any county or municipal governing authority may not enter into any contract or arrangement for the examination of a taxpayer's books...
• Section 40-2A-7 Uniform revenue procedures
  (a) Maintenance of records; audit and subpoena authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements otherwise set out in this...
• Section 40-2A-8 Procedures governing denial or revocation of licenses, permits, and certificates of title; procedures for contesting any other act or failure to act; appeals
  (a) The department shall notify a taxpayer in writing of any act or proposed act or refusal to act concerning the denial or revocation of...
• Section 40-2A-8.1 Appeals concerning ownership and title to a motor vehicle or manufactured home
  Notwithstanding Section 40-2A-8, any appeal concerning competing ownership claims related solely to who is the proper party to have possession of the motor vehicle or...
• Section 40-2A-9 Procedures governing appeals to the Administrative Law Division; authority of administrative law judge
  Repealed by Act 2014-146, §2, effective October 1, 2014.
• Section 40-2A-10 Confidentiality, disclosure, and exchange of tax returns and tax information
  THIS SECTION WAS AMENDED BY ACT 2019-101 IN THE 2019 REGULAR SESSION, EFFECTIVE MAY 6, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a)...
• Section 40-2A-11 Civil penalties levied in addition to other penalties provided by law
  (a) Failure to timely file return. Except in the case of an individual income tax return filed with no tax due at the time of...
• Section 40-2A-11.1 Civil penalties for unethical tax preparation conduct
  (a) For purposes of the individual income tax imposed by Chapter 18, if there is an understatement of liability on a return that would cause...
• Section 40-2A-12 Terms of contracts; termination; renewal
  No contract between a self-administered municipality or county and a private auditing or collecting firm entered into for the purpose of examining or collecting municipal...
• Section 40-2A-13 Examination of taxpayer's records; additional assessments; disclosure requirements; taxpayer notification
  (a) The Department of Revenue, a governing body of a self-administered county or municipality, or an agent of such a municipality or county may not...
• Section 40-2A-14 Certification of examiners; bonding of private auditing or collecting firms; violations; exemptions; confidentiality requirements
  (a) Except as provided in subsection (c), any examiner employed by a private auditing or collecting firm to examine books and records of taxpayers on...
• Section 40-2A-15 Alabama Local Tax Institute of Standards and Training - Creation; composition; duties
  (a) There is hereby created the Alabama Local Tax Institute of Standards and Training. All costs of operating the institute shall be paid from public...
• Section 40-2A-16 RESERVED
  404 - File or directory not found. Server Error 404 - File or directory not found. The resource you are looking for might have...
• Section 40-2A-17 Allocation , etc., of gross income, deductions, etc., between entities controlled by the same interests; improper contingent fees
  For purposes of the tax imposed in Chapter 18 of this title, the following rules shall apply: (a) In any case of two or more...
• Section 40-2A-18 Interest on final assessment
  Interest on any final assessment accrues from the date of entry of the final assessment on the total amount of its components including tax, interest,...

Last modified: May 3, 2021