§11-10A-7. Powers and Duties of Chief Administrative Law Judge; All Employees, Except Chief Administrative Law Judge, Members of Classified Service; Qualifications of Administrative Law Judges

(a) The Chief Administrative Law Judge is the chief executive officer of the Office of Tax Appeals and he or she may employ one person to serve as executive director, two staff attorneys, and other clerical personnel as necessary for the proper administration of this article. The Chief Administrative Law Judge may delegate administrative duties […]

§11-10A-8. Jurisdiction of Office of Tax Appeals

The Office of Tax Appeals has exclusive and original jurisdiction to hear and determine all: (1) Appeals from tax assessments issued by the Tax Commissioner pursuant to article ten of this chapter;

§11-10A-9. Appeal to Office of Tax Appeals; Petition; Answer

(a) A proceeding before the Office of Tax Appeals appealing a tax assessment, a denial of a tax refund or credit or any other order of the Tax Commissioner, or requesting a hearing pursuant to the provisions of any article of this chapter which is administered pursuant to article ten of this chapter, shall be […]