Title 40 — Title 40

This chapter shall be known and may be cited as the “Alabama Taxpayers’ Bill of Rights and Uniform Revenue Procedures Act.” History: (Acts 1992, No. 92-186, p. 349, §1(b).)

(a) Except as otherwise provided in this section, it shall be unlawful for any person to print, publish, or divulge, without the written permission or approval of the taxpayer, the return of any taxpayer or any part of the return, or any information secured in arriving at the amo…

(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 filing, if a taxpayer fails to file any return required to be filed with the department on or before the date prescribed therefor, determined with regard …

(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 a tax return preparer to be subject to the penalties imposed by 26 U.S.C. §6694, except §6694(c), §6700, or §6701, and if any of the failur…

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 or county taxes shall have a term in excess of three years, including any renewal or extension options, and a…

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 conduct an examination of a taxpayer’s books and records for compliance with applicable sales, use, rental, o…

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 behalf of any self-administered county or municipality shall be certified by the Alabama…

(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 funds appropriated, contributions received, or fees and license revenues collected for this purpose. (b) The institute shall opera…

RESERVED.

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 organizations, trades, or businesses (whether or not affiliated within the meaning of 26 U.S.C. § 1504) owned or contr…

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, and any penalty, as one lump sum amount. The preceding sentence is a restatement of current law as it applies to interest accrual…

(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 all taxpayers when dealing with the department. This chapter is intended as a minimum procedural code and the department ma…

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 judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE. Any individual, including, but not limited to, an att…

(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, a self-administered county or municipality, or a private examining or collecting firm, depending on whether the Department o…

(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 law or regulation administered by the department. Revenue rulings may also govern procedures applicable to the departm…

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 and records, written or otherwise, wi…

(a) Maintenance of records; audit and subpoena authority; authority to adopt rules. (1) In addition to all other recordkeeping requirements otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete set of records, books, and other information suf…

Procedures for Contesting Other Acts or Failures 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 a license, permit, or certificate of title concerning which the taxpayer has…

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 manufactured home and the certificate of title to the motor vehicle or manufactured home shall be filed in circui…

Law Judge. Repealed by Act 2014-146, §2, effective October 1, 2014. History: (Acts 1992, No. 92-186, p. 349, §8; Acts 1995, No. 95-607, p. 1279, §2; Act 2007-504, p. 1086, §§1-3.)