Chapter 1 - 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 ...
- Section 40-2A-3 Definitions
For the purposes of this chapter, the following terms shall have the following meanings: (1) ADMINISTRATIVE LAW JUDGE. The chief administrative law judge of ...
- Section 40-2A-4 Taxpayers' bill of rights
(a) Rights of the taxpayer. (1) For purposes of this section, the term "taxpayer" shall only mean a taxpayer whose books and records are ...
- 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 ...
- 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 ...
- 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 ...
- Section 40-2A-8 Procedures governing the denial or revocation of licenses, permits, and certificates of title administered by the department; procedures for contesting any other act or failure to act by the department; appeals therefrom
(a) The department shall notify a taxpayer in writing of any act or proposed act or refusal to act concerning the denial or revocation ...
- Section 40-2A-9 Procedures governing appeals to the Administrative Law Division; authority of administrative law judge
(a) Purpose. The purpose of this section is to establish uniform procedures concerning appeals to the Administrative Law Division and to establish the authority ...
- Section 40-2A-10 Confidentiality, disclosure, and exchange of tax returns and tax information
(a) Except as otherwise provided in this section, it shall be unlawful for any person to print, publish, or divulge, without the written permission ...
- Section 40-2A-11 Civil penalties levied in addition to other penalties provided by law
(a) Failure to timely file return. If a taxpayer fails to file any return required to be filed with the department on or before ...
- 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 ...
- Section 40-2A-12 Terms of contracts; termination; renewal
No contract between a self-administered municipality or county and a private examining or collecting firm entered into for the purpose of examining or collecting ...
- Section 40-2A-13 Examination of taxpayer's records; additional assessments; procedures governing further examinations; written identification, etc.; simultaneous examinations; disclosure; 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 ...
- Section 40-2A-14 Licensing and bonding of private examining firms; violation; exemptions; reapplication
(a) Except as provided in subsection (c), any examiner employed by a private examining or collecting firm to examine books and records of taxpayers ...
- 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 ...
- Section 40-2A-16 RESERVED
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- 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 ...
- 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, ...
