Code of Alabama - Title 40: Revenue and Taxation - Chapter 2B - Creation and Operation of the Alabama Tax Tribunal

• Section 40-2B-1 Legislative findings
  To increase public confidence in the fairness of the state tax system, the state shall provide an independent agency to be known as the Alabama...
• Section 40-2B-1.1 Relation to Administrative Procedure Act
  The Alabama Tax Tribunal shall not be subject to the declaratory judgment, declaratory ruling, or contested case provisions of the Alabama Administrative Procedure Act, Chapter...
• Section 40-2B-2 Alabama Tax Tribunal
  (a) Statement of Purpose. To increase public confidence in the fairness of the state tax system, the state shall provide an independent agency with tax...
• Section 40-2B-3 Application
  Act 2014-146 shall apply to (1) all proceedings commenced in the Alabama Tax Tribunal on or after October 1, 2014, and (2) all administrative proceedings...

Last modified: May 3, 2021