Chapter
Alabama Taxpayers’ Bill of Rights and Uniform Revenue Procedures Act
- Ala. Code § 40-2A-1— Short Title.
- Ala. Code § 40-2A-2— Legislative Intent; Scope; Exclusiveness.
- Ala. Code § 40-2A-3— Definitions.
- Ala. Code § 40-2A-4— Taxpayers’ Bill of Rights.
- Ala. Code § 40-2A-5— Authority to Issue Revenue Rulings.
- Ala. Code § 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.
- Ala. Code § 40-2A-7— Uniform Revenue Procedures.
- Ala. Code § 40-2A-8— Procedures Governing Denial or Revocation of Licenses, Permits, and Certificates of Title; Procedures for Contesting Other Acts or Failures to Act; Appeals.
- Ala. Code § 40-2A-8.1— Appeals Concerning Ownership and Title to a Motor Vehicle or Manufactured Home.
- Ala. Code § 40-2A-9— Procedures Governing Appeals to the Administrative Law Division; Authority of Administrative Law Judge.
- Ala. Code § 40-2A-10— Confidentiality, Disclosure, and Exchange of Tax Returns and Tax Information.
- Ala. Code § 40-2A-11— Civil Penalties Levied in Addition to Other Penalties Provided by Law.
- Ala. Code § 40-2A-11.1— Civil Penalties for Unethical Tax Preparation Conduct.
- Ala. Code § 40-2A-12— Terms of Contracts; Termination; Renewal.
- Ala. Code § 40-2A-13— Examination of Taxpayer’s Records; Additional Assessments; Disclosure Requirements; Taxpayer Notification.
- Ala. Code § 40-2A-14— Certification of Examiners; Bonding of Private Auditing or Collecting Firms; Violations; Exemptions; Confidentiality Requirements.
- Ala. Code § 40-2A-15— Alabama Local Tax Institute of Standards and Training - Creation; Composition; Duties.
- Ala. Code § 40-2A-16— Reserved.
- Ala. Code § 40-2A-17— Allocation , Etc., of Gross Income, Deductions, Etc., Between Entities Controlled by the Same Interests; Improper Contingent Fees.
- Ala. Code § 40-2A-18— Interest on Final Assessment.