A taxpayer may appeal any business license tax or business privilege tax determination of a county or municipality that has levied a business privilege tax or business license tax to the Alabama Tax Tribunal as provided in Section 40-2B-2.
Ala. Code § 11-108-4
Appeal of County or Municipal Tax Determination.
Known as the Business License Tax Reporting and Appeals Act
The act spans §§ 11–11 (5 sections).
(Act 2025-408, §4.)
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.