Section 40-2A-1 – Short Title.
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.” (Acts 1992, No. 92-186, p. 349, §1(b).)
Section 40-2A-10 – Confidentiality, Disclosure, and Exchange of Tax Returns and Tax Information.
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) Except as otherwise provided in this section, it shall be unlawful for any person to print, publish, or […]
Section 40-2A-11 – Civil Penalties Levied in Addition to Other Penalties Provided by Law.
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 filing, if a taxpayer fails to file any return required to be filed with the department on […]
Section 40-2A-11.1 – Civil Penalties for Unethical Tax Preparation Conduct.
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 a tax return preparer to be subject to the penalties imposed by 26 U.S.C. §6694, except §6694(c), §6700, or §6701, and […]
Section 40-2A-12 – Terms of Contracts; Termination; Renewal.
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 or county taxes shall have a term in excess of three years, including any renewal or extension options, and any contract between a […]
Section 40-2A-13 – Examination of Taxpayer’s Records; Additional Assessments; Disclosure Requirements; Taxpayer Notification.
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 conduct an examination of a taxpayer’s books and records for compliance with applicable sales, use, rental, or lodgings […]
Section 40-2A-14 – Certification of Examiners; Bonding of Private Auditing or Collecting Firms; Violations; Exemptions; Confidentiality Requirements.
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 behalf of any self-administered county or municipality shall be certified by the Alabama Local […]
Section 40-2A-15 – Alabama Local Tax Institute of Standards and Training – Creation; Composition; Duties.
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 funds appropriated, contributions received, or fees and license revenues collected for this purpose. (b) The institute […]
Section 40-2A-17 – Allocation , etc., of Gross Income, Deductions, etc., Between Entities Controlled by the Same Interests; Improper Contingent Fees.
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 organizations, trades, or businesses (whether or not affiliated within the […]
Section 40-2A-18 – Interest on Final Assessment.
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, and any penalty, as one lump sum amount. The preceding sentence is a restatement of current law as it applies to interest accrual after […]
Section 40-2A-2 – Legislative Intent; Scope; Exclusiveness.
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 all taxpayers when dealing with the department. This chapter is intended as a minimum procedural code and the department may grant or adopt additional […]
Section 40-2A-3 – Definitions.
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 judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE. Any individual, including, but not limited to, an attorney or certified public accountant with written authority or power […]
Section 40-2A-4 – Taxpayers’ Bill of Rights.
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, a self-administered county or municipality, or a private examining or collecting firm, depending on whether the Department of Revenue, a self-administered county or municipality, […]
Section 40-2A-5 – Authority to Issue Revenue Rulings.
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 law or regulation administered by the department. Revenue rulings may also govern procedures applicable to the department, and in that event, shall be […]
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.
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 and records, written or otherwise, with […]
Section 40-2A-7 – Uniform Revenue Procedures.
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 title, taxpayers shall keep and maintain an accurate and complete set of records, books, and other information sufficient to allow the department to determine the […]
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.
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 a license, permit, or certificate […]
Section 40-2A-8.1 – Appeals Concerning Ownership and Title to a Motor Vehicle or Manufactured Home.
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 manufactured home and the certificate of title to the motor vehicle or manufactured home shall be […]
Section 40-2A-9 – Procedures Governing Appeals to the Administrative Law Division; Authority of Administrative Law Judge.
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. (Acts 1992, No. 92-186, p. 349, §8; Acts 1995, No. 95-607, p. 1279, §2; Act 2007-504, p. 1086, §§1-3.)