Alabama 2025 Regular Session

Alabama House Bill HB505 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	HB505INTRODUCED
2	2	Page 0
3	3	HB505
4	4	2JW3XIK-1
5	5	By Representative Sells
6	6	RFD: State Government
7	7	First Read: 01-Apr-25
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12	12	5 2JW3XIK-1 03/25/2025 KHF (L)KHF 2025-1405
13	13	Page 1
14	14	First Read: 01-Apr-25
15	15	SYNOPSIS:
16	16	Under existing law, the Alabama Tax Tribunal was
17	17	created as an independent agency to hear appeals of tax
18	18	and other matters administered by the Department of
19	19	Revenue and certain self-administered counties and
20	20	municipalities.
21	21	A taxpayer may appeal to the Alabama Tax
22	22	Tribunal or circuit court within 30 days of a final
23	23	assessment of tax entered by the department.
24	24	The chief judge of the Alabama Tax Tribunal
25	25	receives a salary at the top pay scale within Pay Grade
26	26	88 of the state Merit System and associate judges
27	27	receive salaries within Pay Grade 84 of the state Merit
28	28	System.
29	29	This bill would increase the amount of time a
30	30	taxpayer may appeal a final assessment to the Alabama
31	31	Tax Tribunal or circuit court from 30 days to 60 days.
32	32	This bill would also provide that the judges of
33	33	the Alabama Tax Tribunal are compensated at the same
34	34	rate as administrative law judges.
35	35	A BILL
36	36	TO BE ENTITLED
37	37	AN ACT
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67	67	AN ACT
68	68	Relating to the Alabama Tax Tribunal; to amend Sections
69	69	40-2A-7, and 40-2A-8, Code of Alabama 1975, regarding the
70	70	Taxpayers' Bill of Rights, to extend the time period that
71	71	taxpayers have to appeal to the Alabama Tax Tribunal or
72	72	circuit court; and amend Section 40-2B-2, regarding the
73	73	operation of the Alabama Tax Tribunal, to provide the
74	74	compensation of the judges of the tribunal to be the same as
75	75	administrative law judges.
76	76	BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
77	77	Section 1. Sections 40-2A-7 and 40-2A-8, Code of
78	78	Alabama 1975, are amended as follows:
79	79	"§40-2A-7
80	80	(a) Maintenance of records; audit and subpoena
81	81	authority; authority to issue regulations.
82	82	(1) In addition to all other recordkeeping requirements
83	83	otherwise set out in this title, taxpayers shall keep and
84	84	maintain an accurate and complete set of records, books, and
85	85	other information sufficient to allow the department to
86	86	determine the correct amount of value or correct amount of any
87	87	tax, license, permit, or fee administered by the department,
88	88	or other records or information as may be necessary for the
89	89	proper administration of any matters under the jurisdiction of
90	90	the department. The books, records, and other information
91	91	shall be open and available for inspection by the department
92	92	upon request at a reasonable time and location.
93	93	(2) The department may examine and audit the records,
94	94	books, or other relevant information maintained by any
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124	124	books, or other relevant information maintained by any
125	125	taxpayer or other person for the purpose of computing and
126	126	determining the correct amount of value or correct amount of
127	127	any tax, license, or fee administered by the department, or
128	128	for any other purpose necessary for the proper administration
129	129	of any matter under the jurisdiction of the department.
130	130	(3) A taxpayer, or any officer of a corporation or
131	131	association, or partner of a partnership, or fiduciary of a
132	132	trust, or responsible individual of any entity under a duty to
133	133	maintain books and records pursuant to this subsection who
134	134	fails or refuses to maintain such records and books, or permit
135	135	inspection, shall be subject to contempt proceedings in the
136	136	circuit court of the judicial circuit in which the person
137	137	resides or has a principal place of business, and upon proof
138	138	of the fact to the court, may be punished for contempt as
139	139	provided in cases of contempt in circuit court.
140	140	(4) The department may summon any witness to appear and
141	141	give testimony, and summon by subpoena duces tecum any
142	142	records, books, or other information of any kind relating to
143	143	any matter which the department has authority to administer.
144	144	The witness may be summoned by subpoena issued by the
145	145	secretary of the department, any circuit judge, any
146	146	magistrate, or any district judge, in the name of the
147	147	department, directed to any sheriff of Alabama and returnable
148	148	to the department. The subpoena may be served in like manner
149	149	as subpoenas issued out of any circuit court, or the subpoena
150	150	may be served by an authorized employee of the department or
151	151	by either U.S. mail with delivery confirmation or certified
152	152	mail, return receipt requested. A fee shall be paid to banking
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182	182	mail, return receipt requested. A fee shall be paid to banking
183	183	institutions, other similar entities, or any other person
184	184	except the taxpayer, for copying, searching for, reproducing,
185	185	and transporting any records, books, papers, or other
186	186	documents requested or subpoenaed by the department and to
187	187	persons who are required to appear as a witness equal to the
188	188	fee authorized to be paid by the Internal Revenue Service for
189	189	similar services or appearances pursuant to Section26 U.S.C. §
190	190	7610 of the Internal Revenue Code of 1986 , as amended. If any
191	191	witness has been subpoenaed to appear and testify or appear
192	192	and produce records, books, or other information, and fails or
193	193	refuses to appear or testify or to produce the books, records,
194	194	or other information, that witness shall be subject to
195	195	contempt proceedings in the circuit court of the judicial
196	196	circuit in which the witness resides, and upon proof of the
197	197	fact to a circuit court may be punished for contempt as is
198	198	provided in cases of contempt in circuit court.
199	199	(5) The department may issue forms and make reasonable
200	200	regulations concerning any matter administered by the
201	201	department. Regulations promulgatedadopted by the department
202	202	shall be issued in accordance with the procedures set forth in
203	203	the Alabama Administrative Procedure Act, Chapter 22 of Title
204	204	41.
205	205	(b) Procedures governing entry of preliminary and final
206	206	assessments; appeals therefrom.
207	207	(1) ENTRY OF PRELIMINARY ASSESSMENT; FINAL ASSESSMENT
208	208	OF UNCONTESTED TAX; EXECUTION OF PRELIMINARY AND FINAL
209	209	ASSESSMENTS.
210	210	a. If the department determines that the amount of any
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240	240	a. If the department determines that the amount of any
241	241	tax as reported on a return is incorrect, or if no return is
242	242	filed, or if the department is required to determine value,
243	243	the department may calculate the correct tax or value based on
244	244	the most accurate and complete information reasonably
245	245	obtainable by the department. The department may thereafter
246	246	enter a preliminary assessment for the correct tax or value,
247	247	including any applicable penalty and interest.
248	248	b. Where the amount of tax or value reported on a
249	249	return is undisputed by the department, or the taxpayer
250	250	consents to the amount of any deficiency, determination of
251	251	value, or preliminary assessment in writing as provided by
252	252	regulation, the department may immediately enter a final
253	253	assessment for the amount of the tax or value, plus applicable
254	254	penalty and interest; provided, the department may at any time
255	255	enter a final jeopardy assessment pursuant to Sections
256	256	40-17A-12, 40-29-90, and 40-29-91.
257	257	c. All preliminary and final assessments issued by the
258	258	department shall be executed as provided by regulations
259	259	promulgatedadopted by the department.
260	260	(2) TIME LIMITATION FOR ENTERING PRELIMINARY
261	261	ASSESSMENT. Any preliminary assessment shall be entered within
262	262	three years from the due date of the return, or three years
263	263	from the date the return is filed with the department,
264	264	whichever is later, or if no return is required to be filed,
265	265	within three years of the due date of the tax, except as
266	266	follows:
267	267	a. A preliminary assessment may be entered at any time
268	268	if no return is filed as required, or if a false or fraudulent
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298	298	if no return is filed as required, or if a false or fraudulent
299	299	return is filed with the intent to evade tax.
300	300	b. A preliminary assessment may be entered within six
301	301	years from the due date of the return or six years from the
302	302	date the return is filed with the department, whichever is
303	303	later, if the taxpayer omits from the taxable base an amount
304	304	properly includable therein which is in excess of 25 percent
305	305	of the amount of the taxable base stated in the return.
306	306	For purposes of this paragraph:
307	307	1. The term "taxable base" means the gross income,
308	308	gross proceeds from sales, gross receipts, net worth, or other
309	309	amounts on which the tax paid with the return is computed; and
310	310	2. In determining the amount omitted from the taxable
311	311	base, there shall not be taken into account any amount which
312	312	is omitted from the taxable base stated in the return if the
313	313	amount is disclosed in the return, or in a statement attached
314	314	to the return, in a manner adequate to apprise the department
315	315	of the nature and amount of the item.
316	316	c. A preliminary assessment entered pursuant to
317	317	Sections 40-29-72 and 40-29-73, may be entered within five
318	318	years from the due date of the return on which the underlying
319	319	tax is required to be reported or within five years of the
320	320	date the return is filed, whichever is later.
321	321	d.1. In the case of income received during the lifetime
322	322	of a decedent, or by his or her estate during the period of
323	323	administration, the preliminary assessment of any income tax
324	324	shall be entered within 18 months after written request
325	325	therefor, filed after the return is made, by the executor,
326	326	administrator, or other fiduciary representing the estate of
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356	356	administrator, or other fiduciary representing the estate of
357	357	the decedent, but not after the expiration of three years from
358	358	the due date of the return or three years from the date the
359	359	return is filed with the department, whichever is later.
360	360	2. In the case of income received by a corporation
361	361	contemplating dissolution, a preliminary assessment of any
362	362	income tax shall be entered within 18 months after written
363	363	request, by the corporation, filed after the return is made,
364	364	but not after the expiration of three years from the due date
365	365	of the return or three years from the date the return is filed
366	366	with the department, whichever is later. This subparagraph
367	367	shall not apply to any corporation unless dissolution is
368	368	completed within 18 months of the date of the written notice.
369	369	e. If a taxpayer has made the election provided in
370	370	subsection (d) or (e) of Section 40-18-8(d) or (e), a
371	371	preliminary assessment based on the gain realized as a result
372	372	of the involuntary conversion [in the case of subsection (d)
373	373	of Section 40-18-8(d)] or a rollover of gain on the sale of a
374	374	personal residence [as provided in subsection (e) of Section
375	375	40-18-8(e)] may be entered within three years from the date
376	376	the taxpayer notified the department of the replacement of the
377	377	property in accordance with subsection (d) or (e) of Section
378	378	40-18-8(d) or (e), as the case may be, or of his or her
379	379	intention not to replace the property.
380	380	f. If a taxpayer has validly elected to have the
381	381	provisions of subdivision (a) (7) of Section 40-18-6(a)(7) and
382	382	subsection (l) of Section 40-18-8(1) apply to an acquisition
383	383	of stock before January 1, 1985, any liability of the taxpayer
384	384	under this title, solely from amendment of its returns to be
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414	414	under this title, solely from amendment of its returns to be
415	415	consistent with that election may be assessed at any time
416	416	within five years from the date on which the taxpayer filed
417	417	the amended returns with the department.
418	418	g.1. When the Internal Revenue Service changes the
419	419	amount of federal income tax or federal estate tax in any
420	420	manner and the change results in an increase in additional
421	421	income tax or estate tax owed under this title, the department
422	422	may, at any time within one year after the department is
423	423	notified or otherwise learns that the change has become final,
424	424	enter a preliminary assessment for additional tax due. The
425	425	department shall be allowed to assess the tax within the time
426	426	period otherwise allowed by this section. Any tax assessed
427	427	within the additional one year period allowed shall be limited
428	428	to those items changed on the federal income tax return or
429	429	federal estate tax return that affect the income tax liability
430	430	or the estate tax liability imposed by this title.
431	431	2. When a federal income tax return or federal estate
432	432	tax return is changed in any manner after it has been filed
433	433	with the Internal Revenue Service, other than by an amended
434	434	return, and the change results in an overpayment of taxes
435	435	imposed by this title, a petition for refund of the
436	436	overpayment may be filed within the later of one year after
437	437	the federal changes become final, or within the time allowed
438	438	for the filing of a petition for refund as provided in this
439	439	chapter. The refund shall be limited to those items changed on
440	440	the federal income tax return or federal estate tax return
441	441	that affect the income tax liability or estate tax liability
442	442	imposed by this title.
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472	472	imposed by this title.
473	473	3. For purposes of this subdivision, the date that a
474	474	federal change becomes final is the date on which the taxpayer
475	475	and the Internal Revenue Service formally agree to the
476	476	changes, or the date of any administrative or judicial order,
477	477	judgment, or decree from which no further appeal was or may be
478	478	taken.
479	479	h. The running of the period of limitations provided
480	480	herein for entering a preliminary assessment shall be
481	481	suspended for the period that:
482	482	1. The taxpayer or the assets of the taxpayer are
483	483	involved in a case under Title 11 of the United States Code,
484	484	Bankruptcy, and for a period of six months thereafter; or
485	485	2. The assets of the taxpayer are in the control or
486	486	custody of a court in any proceeding, and for a period of six
487	487	months thereafter.
488	488	i. The department and the taxpayer may, prior to the
489	489	expiration of the period for entering a preliminary assessment
490	490	or the filing of a petition for refund, may agree in writing
491	491	to extend the time provided for entering the assessment or
492	492	filing the petition in this chapter. The tax may be assessed,
493	493	or the petition for refund may be filed, at any time prior to
494	494	the expiration of the period agreed upon. The period agreed
495	495	upon may be extended by subsequent agreements in writing made
496	496	before the expiration of the period previously agreed upon.
497	497	j. Additional tax may be assessed by the department
498	498	within any applicable period allowed above, even though a
499	499	preliminary or final assessment has been previously entered by
500	500	the department against the same taxpayer for the same or a
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530	530	the department against the same taxpayer for the same or a
531	531	portion of the same tax period. No taxpayer, however, shall be
532	532	subject to unnecessary examination or investigation, and only
533	533	one inspection of a taxpayer's books and records relating to
534	534	each type of tax administered by the department shall be made
535	535	for each taxable year, unless the taxpayer requests otherwise
536	536	or unless the commissioner after investigation, notifies the
537	537	taxpayer in writing that an additional inspection is
538	538	necessary. The commissioner shall promulgateadopt regulations
539	539	consistent with those followed by the Internal Revenue Service
540	540	with respect to second inspection of a taxpayer's books and
541	541	records.
542	542	k. The three-year statute of limitations provided by
543	543	this subdivision for entering a preliminary assessment shall
544	544	be extended as provided in the following sentence, for the
545	545	benefit of a self-administered county or municipality, in
546	546	cases where: 1.(i) the department has audited a taxpayer and
547	547	has entered a final assessment against the taxpayer for
548	548	additional sales, use, rental, or lodgings tax; 2.(ii) the
549	549	taxpayer owes the same type of tax to the self-administered
550	550	county or municipality for the same tax period or periods; and
551	551	3.(iii) the taxpayer or its authorized representative has not
552	552	contacted the county or municipality or its private auditing
553	553	firm, pursuant to its voluntary disclosure program, prior to
554	554	the date of entry of the final assessment. In such cases, the
555	555	statute of limitations shall not expire until the earlier of
556	556	six months from the date of entry of the final assessment or
557	557	60 days following the date of mailing or transmittal by
558	558	electronic mail by the department to the self-administered
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588	588	electronic mail by the department to the self-administered
589	589	county or municipality or its private auditing firm of a copy
590	590	of the notice of final assessment and any attachments thereto.
591	591	Any tax assessed by the self-administered county or
592	592	municipality within the additional time period allowed by this
593	593	subdivision shall be limited to those items changed or
594	594	adjustments included in the final assessment entered by the
595	595	department. The Alabama Tax Tribunal, during the months of
596	596	January and July of each year, shall publish a list of pending
597	597	appeals and the tax or taxes at issue.
598	598	(3) SERVICE OF PRELIMINARY ASSESSMENT UPON TAXPAYER.
599	599	The preliminary assessment entered by the department, or a
600	600	copy thereof, shall be promptly mailed by the department to
601	601	the taxpayer's last known address by either first class U.S.
602	602	mail or certified mail with return receipt requested, but at
603	603	the option of the department, the preliminary assessment may
604	604	be delivered to the taxpayer by personal service.
605	605	(4) PROCEDURE FOR REVIEW OF DISPUTED PRELIMINARY
606	606	ASSESSMENTS; ENTRY AND NOTICE OF FINAL ASSESSMENT.
607	607	a. If a taxpayer disagrees with a preliminary
608	608	assessment as entered by the department, the taxpayer may file
609	609	a written petition for review with the department within 30
610	610	days from the date of mailing or personal service, whichever
611	611	occurs earlier, of the preliminary assessment setting out the
612	612	specific objections to the preliminary assessment. If a
613	613	petition for review is timely filed, or if the department
614	614	otherwise deems it necessary, the department shall schedule a
615	615	conference with the taxpayer for the purpose of allowing the
616	616	taxpayer and the department to present their respective
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646	646	taxpayer and the department to present their respective
647	647	positions, discuss any omissions or errors, and to attempt to
648	648	agree upon any changes or modifications to their respective
649	649	positions.
650	650	b. If a written petition for review:
651	651	1. Is not timely filed ,; or
652	652	2. Is properly filed, and upon further review the
653	653	department determines the preliminary assessment is due to be
654	654	upheld in whole or in part, the department may make the
655	655	assessment final in the amount of tax due as computed by the
656	656	department, with applicable interest and penalty computed to
657	657	the date of entry of the final assessment.
658	658	c. If a preliminary assessment is not withdrawn or made
659	659	final by the department within five years from the date of
660	660	entry, the taxpayer may appeal the preliminary assessment to
661	661	the Alabama Tax Tribunal or to the appropriate circuit court
662	662	as provided by subsectionsubdivision (b)(5) for an appeal of a
663	663	final assessment.
664	664	d. The final assessment entered by the department, or a
665	665	copy thereof, shall be mailed by the department to the
666	666	taxpayer's last known address by either : (i) first class U.S.
667	667	mail or certified mail with return receipt requested in the
668	668	case of assessments of tax of five hundred dollars ($500) or
669	669	less; or (ii) certified mail with return receipt requested in
670	670	the case of assessments of tax of more than five hundred
671	671	dollars ($500). In either case and at the option of the
672	672	department, the final assessment, or a copy thereof, may be
673	673	delivered to the taxpayer by personal service.
674	674	(5) PROCEDURE FOR APPEAL FROM FINAL ASSESSMENT.
675	675	309
676	676	310
677	677	311
678	678	312
679	679	313
680	680	314
681	681	315
682	682	316
683	683	317
684	684	318
685	685	319
686	686	320
687	687	321
688	688	322
689	689	323
690	690	324
691	691	325
692	692	326
693	693	327
694	694	328
695	695	329
696	696	330
697	697	331
698	698	332
699	699	333
700	700	334
701	701	335
702	702	336 HB505 INTRODUCED
703	703	Page 13
704	704	(5) PROCEDURE FOR APPEAL FROM FINAL ASSESSMENT.
705	705	a. A taxpayer may appeal to the Alabama Tax Tribunal
706	706	from any final assessment entered by the department by filing
707	707	a notice of appeal with the Alabama Tax Tribunal within 3060
708	708	days from the date of mailing or personal service, whichever
709	709	occurred earlier, of the final assessment, and the appeal, if
710	710	timely filed, shall proceed as provided in Chapter 2B for
711	711	appeals to the Alabama Tax Tribunal.
712	712	b.1. In lieu of the appeal under paragraph a., at the
713	713	option of the taxpayer, the taxpayer may appeal from any final
714	714	assessment to the Circuit Court of Montgomery County, Alabama,
715	715	or to the circuit court of the county in which the taxpayer
716	716	resides or has a principal place of business in Alabama, as
717	717	appropriate, by filing notice of appeal within 3060 days from
718	718	the date of mailing or personal service, whichever occurs
719	719	earlier, of the final assessment with both the secretary of
720	720	the department and the clerk of the circuit court in which the
721	721	appeal is filed.
722	722	2. If the appeal is to the circuit court, the taxpayer,
723	723	also within the 30-day60-day period allowed for appeal, shall
724	724	do one of the following:
725	725	(i) Pay the tax, interest, and any penalty shown on the
726	726	final assessment.
727	727	(ii) File a supersedeas bond with the court for 125
728	728	percent of the amount of the tax, interest, and any penalty
729	729	shown on the final assessment. The supersedeas bond shall be
730	730	executed by a surety company licensed and authorized to do
731	731	business in Alabama and shall be conditioned to pay the amount
732	732	of tax, interest, and any penalties shown on the final
733	733	337
734	734	338
735	735	339
736	736	340
737	737	341
738	738	342
739	739	343
740	740	344
741	741	345
742	742	346
743	743	347
744	744	348
745	745	349
746	746	350
747	747	351
748	748	352
749	749	353
750	750	354
751	751	355
752	752	356
753	753	357
754	754	358
755	755	359
756	756	360
757	757	361
758	758	362
759	759	363
760	760	364 HB505 INTRODUCED
761	761	Page 14
762	762	of tax, interest, and any penalties shown on the final
763	763	assessment, plus applicable interest and any court costs
764	764	relating to the appeal, payable to the department, or the
765	765	self-administered county or municipality, if applicable.
766	766	(iii) File an irrevocable letter of credit with the
767	767	circuit court in an amount equal to 125 percent of the amount
768	768	of the tax, interest, and any penalty shown on the final
769	769	assessment. The irrevocable letter of credit shall be issued
770	770	by a financial institution designated as a qualified public
771	771	depository by the Board of Directors of the Security for
772	772	Alabama Funds Enhancement (SAFE) Program pursuant to Chapter
773	773	14A, Title 41. The department or the self-administered county
774	774	or municipality, if applicable, shall be named the beneficiary
775	775	of the irrevocable letter of credit. The irrevocable letter of
776	776	credit shall be conditioned to pay the assessment plus
777	777	applicable interest and any court costs relating to the
778	778	appeal. The taxpayer may not issue an irrevocable letter of
779	779	credit as to a final assessment entered against the same
780	780	taxpayer.
781	781	(iv) File a pledge or collateral assignment of
782	782	securities with the circuit court that constitute eligible
783	783	collateral under Chapter 14A, Title 41, in an amount equal to
784	784	200 percent of the amount of the tax, interest, and penalty
785	785	shown on the final assessment. The pledge or collateral
786	786	assignment shall be in favor of the department or the
787	787	self-administered county or municipality, if applicable, and
788	788	conditioned to pay the assessment plus applicable interest and
789	789	any court costs relating to the appeal.
790	790	(v) Show to the satisfaction of the clerk of the
791	791	365
792	792	366
793	793	367
794	794	368
795	795	369
796	796	370
797	797	371
798	798	372
799	799	373
800	800	374
801	801	375
802	802	376
803	803	377
804	804	378
805	805	379
806	806	380
807	807	381
808	808	382
809	809	383
810	810	384
811	811	385
812	812	386
813	813	387
814	814	388
815	815	389
816	816	390
817	817	391
818	818	392 HB505 INTRODUCED
819	819	Page 15
820	820	(v) Show to the satisfaction of the clerk of the
821	821	circuit court to which the appeal is taken that the taxpayer
822	822	has a net worth, on the basis of fair market value, of two
823	823	hundred fifty thousand dollars ($250,000) or less, including
824	824	his or her homestead.
825	825	3. A taxpayer may appeal a final assessment to either
826	826	the Alabama Tax Tribunal or to circuit court as provided
827	827	herein, even though the taxpayer has paid the tax in issue
828	828	prior to taking the appeal.
829	829	c.1. The filing of the notice of appeal with the
830	830	Alabama Tax Tribunal or, in the case of appeals to the circuit
831	831	court, the filing of the notice of appeal with both the
832	832	secretary of the department and the clerk of the circuit court
833	833	in which the appeal is filed and also the payment of the
834	834	assessment in full and applicable interest or the filing of a
835	835	supersedeas bond, an irrevocable letter of credit, or a pledge
836	836	or collateral assignment of securities as provided herein, are
837	837	jurisdictional. Except as set forth in subparagraph 2., if
838	838	such prerequisites are not satisfied within the time provided
839	839	for appeal, the appeal shall be dismissed for lack of
840	840	jurisdiction.
841	841	2. Notwithstanding subparagraph 1., should the circuit
842	842	court determine that the taxpayer has not satisfied the
843	843	requirements of subparagraph b.2., the circuit court shall
844	844	order that the taxpayer satisfy such requirements. The
845	845	taxpayer may satisfy such requirements at any time within 30
846	846	days after service of the court order. No order of dismissal
847	847	for lack of jurisdiction shall be entered within 30 days after
848	848	service of the court order, and no order of dismissal shall
849	849	393
850	850	394
851	851	395
852	852	396
853	853	397
854	854	398
855	855	399
856	856	400
857	857	401
858	858	402
859	859	403
860	860	404
861	861	405
862	862	406
863	863	407
864	864	408
865	865	409
866	866	410
867	867	411
868	868	412
869	869	413
870	870	414
871	871	415
872	872	416
873	873	417
874	874	418
875	875	419
876	876	420 HB505 INTRODUCED
877	877	Page 16
878	878	service of the court order, and no order of dismissal shall
879	879	thereafter be entered if such requirement is satisfied within
880	880	such 30-day period.
881	881	3. On appeal to the circuit court or to the Alabama Tax
882	882	Tribunal, the final assessment shall be prima facie correct,
883	883	and the burden of proof shall be on the taxpayer to prove the
884	884	assessment is incorrect.
885	885	d.1. The Alabama Tax Tribunal, circuit court, or the
886	886	appellate court on appeal may increase or decrease the
887	887	assessment to reflect the correct amount due.
888	888	2. If a final assessment is reduced on appeal, any
889	889	overpayment of tax paid by the taxpayer shall immediately be
890	890	refunded to the taxpayer by the state, county, municipality,
891	891	or other entity to which the overpayment was distributed.
892	892	3. No court shall have the power to enjoin the
893	893	collection of any taxes due on an assessment so appealed or to
894	894	suspend the payment thereof.
895	895	(c) Procedure governing petitions for refund; appeals
896	896	therefrom.
897	897	(1) PETITION FOR REFUND ALLOWED, GENERALLY. Any
898	898	taxpayer may file a petition for refund with the department
899	899	for any overpayment of tax or other amount erroneously paid to
900	900	the department or concerning any refund which the department
901	901	is required to administer. If a final assessment for the tax
902	902	has been entered by the department, a petition for refund of
903	903	all or a portion of the tax may be filed only if the final
904	904	assessment plus applicable interest has been paid in full
905	905	prior to or with the filing of the petition for refund. The
906	906	department may also issue automatic refunds pursuant to
907	907	421
908	908	422
909	909	423
910	910	424
911	911	425
912	912	426
913	913	427
914	914	428
915	915	429
916	916	430
917	917	431
918	918	432
919	919	433
920	920	434
921	921	435
922	922	436
923	923	437
924	924	438
925	925	439
926	926	440
927	927	441
928	928	442
929	929	443
930	930	444
931	931	445
932	932	446
933	933	447
934	934	448 HB505 INTRODUCED
935	935	Page 17
936	936	department may also issue automatic refunds pursuant to
937	937	Section 40-29-71. In the case of a petition for refund of
938	938	public utilities taxes pursuant to Chapter 21, sales or use
939	939	taxes pursuant to Chapter 23, and any transient occupancy tax
940	940	pursuant to Chapter 26, a petition may be filed by the
941	941	consumer/purchaser who paid the tax directly to the taxpayer
942	942	that collected the tax, or by the taxpayer if the taxpayer
943	943	remitted in excess of the tax due, however never collected the
944	944	tax from the consumer/purchaser, or by the taxpayer if the
945	945	consumer/purchaser paid the tax directly to the taxpayer,
946	946	provided that a refund shall not be paid to the taxpayer until
947	947	after the tax has been credited or repaid to the
948	948	consumer/purchaser by the taxpayer. The department may adopt
949	949	rules and establish procedures regarding petitions for refund,
950	950	including establishing procedures for claiming such refunds on
951	951	an annual basis when the amount of a refund is less than
952	952	twenty-five dollars ($25 .00) and offsetting any state use tax
953	953	liability against any refund otherwise due prior to paying a
954	954	refund.
955	955	(2) TIME LIMITATION FOR FILING PETITION FOR REFUND;
956	956	AUTOMATIC REFUND.
957	957	a. Generally. A petition for refund shall be filed with
958	958	the department or an automatic refund issued pursuant to
959	959	Section 40-29-71, or a credit allowed, within : (i) three years
960	960	from the date that the return was filed ,; or (ii) two years
961	961	from the date of payment of the tax, whichever is later, or,
962	962	if no return was timely filed, two years from the date of
963	963	payment of the tax. For purposes of this paragraph, taxes paid
964	964	through withholding or by estimated payment shall be deemed
965	965	449
966	966	450
967	967	451
968	968	452
969	969	453
970	970	454
971	971	455
972	972	456
973	973	457
974	974	458
975	975	459
976	976	460
977	977	461
978	978	462
979	979	463
980	980	464
981	981	465
982	982	466
983	983	467
984	984	468
985	985	469
986	986	470
987	987	471
988	988	472
989	989	473
990	990	474
991	991	475
992	992	476 HB505 INTRODUCED
993	993	Page 18
994	994	through withholding or by estimated payment shall be deemed
995	995	paid on the original due date of the return.
996	996	b. Net Operating Loss Carryback. In lieu of the periods
997	997	provided in paragraph a., in the case of a net operating loss
998	998	carryback, the period for filing a petition for refund, the
999	999	department making an automatic refund or allowing a credit
1000	1000	shall be the period prescribed in 26 U.S.C. Section§
1001	1001	6511(d)(2) for the claiming of a credit or refund.
1002	1002	(3) DEPARTMENT REQUIRED TO GRANT OR DENY REFUNDS; TIME
1003	1003	LIMITATIONS. The department shall either grant or deny a
1004	1004	petition for refund within six months from the date the
1005	1005	petition is filed, unless the period is extended by written
1006	1006	agreement of the taxpayer and the department. The taxpayer
1007	1007	shall be notified of the department's decision concerning the
1008	1008	petition for refund by first class mail, or by either United
1009	1009	States mail with delivery confirmation or by certified mail,
1010	1010	return receipt requested, sent to the taxpayer's last known
1011	1011	address. If the department fails to grant a refund within the
1012	1012	time provided herein, the petition for refund shall be deemed
1013	1013	to be denied.
1014	1014	(4) PROCEDURES IF REFUNDS GRANTED; CREDIT OF REFUND;
1015	1015	PAYMENT OF OTHER TAXES; PAYMENT OF INTEREST. If a petition is
1016	1016	granted, or the department, the Alabama Tax Tribunal, or a
1017	1017	court otherwise determines that a refund is due, the
1018	1018	overpayment shall be refunded to the taxpayer by the state,
1019	1019	county, municipality, or other entity to which the overpayment
1020	1020	was distributed. If the department determines that a refund is
1021	1021	due, the amount of overpayment plus accrued interest may first
1022	1022	be credited by the department against any outstanding final
1023	1023	477
1024	1024	478
1025	1025	479
1026	1026	480
1027	1027	481
1028	1028	482
1029	1029	483
1030	1030	484
1031	1031	485
1032	1032	486
1033	1033	487
1034	1034	488
1035	1035	489
1036	1036	490
1037	1037	491
1038	1038	492
1039	1039	493
1040	1040	494
1041	1041	495
1042	1042	496
1043	1043	497
1044	1044	498
1045	1045	499
1046	1046	500
1047	1047	501
1048	1048	502
1049	1049	503
1050	1050	504 HB505 INTRODUCED
1051	1051	Page 19
1052	1052	be credited by the department against any outstanding final
1053	1053	tax liabilities due and owing by the taxpayer to the
1054	1054	department, and the balance of any overpayment shall, subject
1055	1055	to the setoff provisions of Article 3 of Chapter 18, be
1056	1056	refunded to the taxpayer. If any refund or part thereof is
1057	1057	credited to any other tax by the department, the department
1058	1058	shall provide a written detailed statement to the taxpayer
1059	1059	showing the amount of overpayment, the amount credited for
1060	1060	payment to other taxes, and the amount refunded.
1061	1061	(5) PROCEDURES IF REFUND DENIED; APPEAL.
1062	1062	a. A taxpayer may appeal from the denial in whole or in
1063	1063	part of a petition for refund by filing a notice of appeal
1064	1064	with the Alabama Tax Tribunal within two years from the date
1065	1065	the petition is denied, and the appeal, if timely filed, shall
1066	1066	proceed as hereinafter provided for appeals to the Alabama Tax
1067	1067	Tribunal.
1068	1068	b. In lieu of appealing to the Alabama Tax Tribunal,
1069	1069	the taxpayer may appeal from the denial of a petition for
1070	1070	refund by filing a notice of appeal with the Circuit Court in
1071	1071	Montgomery County, Alabama, or the circuit court of the county
1072	1072	in which the taxpayer resides or has a principal place of
1073	1073	business in Alabama, as appropriate, by filing the notice of
1074	1074	appeal within two years from the date the petition is denied.
1075	1075	The circuit court shall hear the appeal according to its own
1076	1076	rules and procedures and shall determine the correct amount of
1077	1077	refund due, if any.
1078	1078	c. If an appeal is not filed with the Alabama Tax
1079	1079	Tribunal or the circuit court within two years of the date the
1080	1080	petition is denied, then the appeal shall be dismissed for
1081	1081	505
1082	1082	506
1083	1083	507
1084	1084	508
1085	1085	509
1086	1086	510
1087	1087	511
1088	1088	512
1089	1089	513
1090	1090	514
1091	1091	515
1092	1092	516
1093	1093	517
1094	1094	518
1095	1095	519
1096	1096	520
1097	1097	521
1098	1098	522
1099	1099	523
1100	1100	524
1101	1101	525
1102	1102	526
1103	1103	527
1104	1104	528
1105	1105	529
1106	1106	530
1107	1107	531
1108	1108	532 HB505 INTRODUCED
1109	1109	Page 20
1110	1110	petition is denied, then the appeal shall be dismissed for
1111	1111	lack of jurisdiction.
1112	1112	(d) The Department of Revenue shall revise existing
1113	1113	regulations or administrative guidance, or issue new
1114	1114	regulations or administrative guidance, as appropriate, in
1115	1115	conformance with this section.
1116	1116	(e) This section shall apply to all appeals filed after
1117	1117	June 15, 2007. Notwithstanding the prior sentence, in any
1118	1118	appeal to a circuit court which is pending on June 15, 2007,
1119	1119	and in which a supersedeas bond was filed pursuant to, and in
1120	1120	compliance with, the requirements of this section, for double
1121	1121	the amount of the tax, interest, and any penalty shown on the
1122	1122	final assessment, or for double the amount of the final order
1123	1123	of the administrative law judge, such bond may be reduced to
1124	1124	125 percent of such amount shown on the final assessment or in
1125	1125	the final order of the administrative law judge."
1126	1126	"§40-2A-8
1127	1127	(a) The department shall notify a taxpayer in writing
1128	1128	of any act or proposed act or refusal to act concerning the
1129	1129	denial or revocation of a license, permit, or certificate of
1130	1130	title concerning which the taxpayer has any interest. The
1131	1131	notice must be mailed by either first-class U.S. mail, U.S.
1132	1132	mail with delivery confirmation, or certified U.S. mail to the
1133	1133	taxpayer's last known address. Any taxpayer aggrieved by any
1134	1134	act or proposed act or refusal to act concerning the denial or
1135	1135	revocation of a license, permit, or certificate of title by
1136	1136	the department shall be entitled to file a notice of appeal
1137	1137	from such act or proposed act or refusal to act with the
1138	1138	Alabama Tax Tribunal. Such notice of appeal must be filed
1139	1139	533
1140	1140	534
1141	1141	535
1142	1142	536
1143	1143	537
1144	1144	538
1145	1145	539
1146	1146	540
1147	1147	541
1148	1148	542
1149	1149	543
1150	1150	544
1151	1151	545
1152	1152	546
1153	1153	547
1154	1154	548
1155	1155	549
1156	1156	550
1157	1157	551
1158	1158	552
1159	1159	553
1160	1160	554
1161	1161	555
1162	1162	556
1163	1163	557
1164	1164	558
1165	1165	559
1166	1166	560 HB505 INTRODUCED
1167	1167	Page 21
1168	1168	Alabama Tax Tribunal. Such notice of appeal must be filed
1169	1169	within 3060 days of the date notice of such act or refusal to
1170	1170	act is mailed to the taxpayer, and such appeal, if timely
1171	1171	filed, shall proceed as herein provided for appeals to the
1172	1172	Alabama Tax Tribunal.
1173	1173	(b) A taxpayer may elect, but is not required, to file
1174	1174	a notice of appeal with the Alabama Tax Tribunal regarding a
1175	1175	notice of proposed adjustment issued by the department
1176	1176	affecting the taxpayer's net operating loss deductions or
1177	1177	carryovers for purposes of the taxes imposed by Chapters 16
1178	1178	and 18 of this title. Such notice of appeal shall be filed
1179	1179	within the time period prescribed in subsection (a), and the
1180	1180	Alabama Tax Tribunal shall have jurisdiction to determine the
1181	1181	amount of the taxpayer's net operating loss deductions or
1182	1182	carryovers for the tax periods in question.
1183	1183	(c) The department may proceed with the intended action
1184	1184	if no appeal is filed by the taxpayer with the Alabama Tax
1185	1185	Tribunal within the time allowed under subsection (a). If a
1186	1186	designated agent has failed to provide the department with a
1187	1187	bond and any qualifying license as provided in Section
1188	1188	32-8-34, the revocation of designated agent status by the
1189	1189	department shall be effective immediately upon electronic
1190	1190	notice through the system the designated agent uses to process
1191	1191	applications for certificates of title or receipt of written
1192	1192	notice of revocation, whether by U.S. mail or hand delivery.
1193	1193	Otherwise, the revocation of a designated agent status shall
1194	1194	be effective after the time for appeal under this section has
1195	1195	expired. If a new or used motor vehicle dealer, motor vehicle
1196	1196	wholesaler, motor vehicle reconditioner, or motor vehicle
1197	1197	561
1198	1198	562
1199	1199	563
1200	1200	564
1201	1201	565
1202	1202	566
1203	1203	567
1204	1204	568
1205	1205	569
1206	1206	570
1207	1207	571
1208	1208	572
1209	1209	573
1210	1210	574
1211	1211	575
1212	1212	576
1213	1213	577
1214	1214	578
1215	1215	579
1216	1216	580
1217	1217	581
1218	1218	582
1219	1219	583
1220	1220	584
1221	1221	585
1222	1222	586
1223	1223	587
1224	1224	588 HB505 INTRODUCED
1225	1225	Page 22
1226	1226	wholesaler, motor vehicle reconditioner, or motor vehicle
1227	1227	rebuilder licensee has failed to provide the department with
1228	1228	or maintain the required bond or insurance, the revocation of
1229	1229	the regulatory license shall be effective immediately upon
1230	1230	electronic notice through the system the licensee uses to
1231	1231	apply for or renew the regulatory license or upon written
1232	1232	notice or revocation, whether by U.S. mail or hand delivery.
1233	1233	Otherwise, the revocation of the regulatory license shall be
1234	1234	effective after the time for appeal under this section has
1235	1235	expired. The revocation of any motor vehicle certificate of
1236	1236	title or license by the department shall not be final until
1237	1237	either the titled owner and lien holder, if any, consent to
1238	1238	the revocation or the time for filing an appeal to the Alabama
1239	1239	Tax Tribunal has expired. The department may obtain an
1240	1240	injunction in the appropriate circuit court at any time
1241	1241	enjoining a licensee or designated agent from continuing to
1242	1242	operate under a disputed license or designated agent
1243	1243	authority, if the continued operation may cause substantial
1244	1244	loss of revenue, would cause substantial harm to the state or
1245	1245	public, or for such other good reason as determined by the
1246	1246	circuit court. The department may suspend the designated
1247	1247	agent's access to process new applications for certificate of
1248	1248	title until such time as any outstanding title applications
1249	1249	not properly filed by the designated agent are properly filed
1250	1250	with the department.
1251	1251	(d) This section shall not apply to the procedures
1252	1252	governing assessments and refunds which are otherwise provided
1253	1253	for by this chapter, or to intradepartmental personnel actions
1254	1254	or any matter which is the subject of any action then pending
1255	1255	589
1256	1256	590
1257	1257	591
1258	1258	592
1259	1259	593
1260	1260	594
1261	1261	595
1262	1262	596
1263	1263	597
1264	1264	598
1265	1265	599
1266	1266	600
1267	1267	601
1268	1268	602
1269	1269	603
1270	1270	604
1271	1271	605
1272	1272	606
1273	1273	607
1274	1274	608
1275	1275	609
1276	1276	610
1277	1277	611
1278	1278	612
1279	1279	613
1280	1280	614
1281	1281	615
1282	1282	616 HB505 INTRODUCED
1283	1283	Page 23
1284	1284	or any matter which is the subject of any action then pending
1285	1285	in state or federal court, or to the collection of any
1286	1286	liability due the department.
1287	1287	(e) A taxpayer may appeal any matter governed by this
1288	1288	section in accordance with Section 40-2B-2(m) only after
1289	1289	exhausting his or her appeal rights provided under this
1290	1290	section. Any appeal must be from a final or appealable order
1291	1291	issued by the Alabama Tax Tribunal."
1292	1292	Section 2. Section 40-2B-2, Code of Alabama 1975, is
1293	1293	amended as follows:
1294	1294	"§40-2B-2
1295	1295	(a) Statement of Purpose. To increase public confidence
1296	1296	in the fairness of the state tax system, the state shall
1297	1297	provide an independent agency with tax expertise to resolve
1298	1298	disputes between the Department of Revenue and taxpayers,
1299	1299	prior to requiring the payment of the amounts in issue or the
1300	1300	posting of a bond, but after the taxpayer has had a full
1301	1301	opportunity to attempt settlement with the Department of
1302	1302	Revenue based, among other things, on the hazards of
1303	1303	litigation. By establishing an independent Alabama Tax
1304	1304	Tribunal within the executive branch of government, this
1305	1305	chapter provides taxpayers with a means of resolving
1306	1306	controversies that insuresensures both the appearance and the
1307	1307	reality of due process and fundamental fairness.
1308	1308	The tax tribunal shall provide hearings in all tax
1309	1309	matters, except those specified by statute, and render
1310	1310	decisions and orders relating thereto. A tax tribunal hearing
1311	1311	shall be commenced by the filing of a notice of appeal
1312	1312	protesting a tax determination made by the Department of
1313	1313	617
1314	1314	618
1315	1315	619
1316	1316	620
1317	1317	621
1318	1318	622
1319	1319	623
1320	1320	624
1321	1321	625
1322	1322	626
1323	1323	627
1324	1324	628
1325	1325	629
1326	1326	630
1327	1327	631
1328	1328	632
1329	1329	633
1330	1330	634
1331	1331	635
1332	1332	636
1333	1333	637
1334	1334	638
1335	1335	639
1336	1336	640
1337	1337	641
1338	1338	642
1339	1339	643
1340	1340	644 HB505 INTRODUCED
1341	1341	Page 24
1342	1342	protesting a tax determination made by the Department of
1343	1343	Revenue, including any determination that cancels, revokes,
1344	1344	suspends, or denies an application for a license, permit, or
1345	1345	registration. A final decision of the tax tribunal shall have
1346	1346	the same force and effect as, and shall be subject to appeal
1347	1347	in the same manner as, a final decision of a state circuit
1348	1348	court.
1349	1349	It is the intent of the Legislature that this chapter
1350	1350	foster the settlement or other resolution of tax disputes to
1351	1351	the extent possible and, in cases in which litigation is
1352	1352	necessary, to provide the people of Alabama with a fair and
1353	1353	independent dispute resolution forum with the Department of
1354	1354	Revenue. The chapter shall be interpreted and construed to
1355	1355	further this intent.
1356	1356	(b) Tax Tribunal: Establishment.
1357	1357	(1) A tax tribunal is hereby established in the
1358	1358	executive branch of government. The tribunal is referred to in
1359	1359	this chapter as the "Alabama Tax Tribunal."
1360	1360	(2) The Alabama Tax Tribunal shall be separate from and
1361	1361	independent of the authority of the Commissioner of Revenue
1362	1362	and the Department of Revenue. For purposes of this chapter,
1363	1363	the term "Department of Revenue" means the Alabama Department
1364	1364	of Revenue and does not include the governing body of any
1365	1365	self-administered county or municipality.
1366	1366	(3) The Alabama Tax Tribunal shall be created and exist
1367	1367	as of October 1, 2014, but the chief judge shall be appointed
1368	1368	by July 1, 2014, to take any action that is necessary to
1369	1369	enable the Alabama Tax Tribunal to properly exercise the
1370	1370	duties, functions, and powers given the Alabama Tax Tribunal
1371	1371	645
1372	1372	646
1373	1373	647
1374	1374	648
1375	1375	649
1376	1376	650
1377	1377	651
1378	1378	652
1379	1379	653
1380	1380	654
1381	1381	655
1382	1382	656
1383	1383	657
1384	1384	658
1385	1385	659
1386	1386	660
1387	1387	661
1388	1388	662
1389	1389	663
1390	1390	664
1391	1391	665
1392	1392	666
1393	1393	667
1394	1394	668
1395	1395	669
1396	1396	670
1397	1397	671
1398	1398	672 HB505 INTRODUCED
1399	1399	Page 25
1400	1400	duties, functions, and powers given the Alabama Tax Tribunal
1401	1401	under this chapter.
1402	1402	(4) The Alabama Tax Tribunal shall maintain an official
1403	1403	docket and other records as deemed necessary by the chief
1404	1404	judge. Such records may be maintained in electronic format.
1405	1405	(5) Any judge, or any employee of the Alabama Tax
1406	1406	Tribunal as designated in writing by the chief judge, may
1407	1407	administer oaths.
1408	1408	(c) Judges: Number; Appointment; Term of Office;
1409	1409	Removal.
1410	1410	(1) The Alabama Tax Tribunal shall consist of at least
1411	1411	one full-time judge, and there shall be no more than three
1412	1412	judges serving at any one time. If there is more than one
1413	1413	judge, each shall exercise the powers of the Alabama Tax
1414	1414	Tribunal.
1415	1415	(2) The judges of the Alabama Tax Tribunal shall be
1416	1416	appointed by the Governor for a term of 6six years. If the
1417	1417	tribunal has more than one judge, the judges initially
1418	1418	appointed should be given terms of different lengths not
1419	1419	exceeding 6six years, so that all judges' terms do not expire
1420	1420	in the same year.
1421	1421	(3) The Chief Judge of the Alabama Tax Tribunal shall
1422	1422	receive sucha salary as is provided from time to time at the
1423	1423	top pay scale within Pay Grade 88 equivalent to the top of the
1424	1424	pay range assigned to the chief administrative law judge
1425	1425	classification within of the compensation plan of the state
1426	1426	Merit System. Associate judges shall receive such salary as is
1427	1427	provided from time to time within Pay Grade 84 which shall not
1428	1428	exceed the top of the pay range assigned to the administrative
1429	1429	673
1430	1430	674
1431	1431	675
1432	1432	676
1433	1433	677
1434	1434	678
1435	1435	679
1436	1436	680
1437	1437	681
1438	1438	682
1439	1439	683
1440	1440	684
1441	1441	685
1442	1442	686
1443	1443	687
1444	1444	688
1445	1445	689
1446	1446	690
1447	1447	691
1448	1448	692
1449	1449	693
1450	1450	694
1451	1451	695
1452	1452	696
1453	1453	697
1454	1454	698
1455	1455	699
1456	1456	700 HB505 INTRODUCED
1457	1457	Page 26
1458	1458	exceed the top of the pay range assigned to the administrative
1459	1459	law judge classification within of the compensation plan of
1460	1460	the state Merit System, as determined by the chief judge. The
1461	1461	judges shall receive no other monetary compensation. This
1462	1462	subsection shall neither increase nor decrease the salary
1463	1463	received by the chief administrative law judge of the
1464	1464	Department of Revenue, who shall become the initial Chief
1465	1465	Judge of the Alabama Tax Tribunal pursuant to this chapter.
1466	1466	(4) Once appointed and confirmed, the judge shall
1467	1467	continue in office until his or her term expires and until a
1468	1468	successor has been appointed, unless otherwise removed as
1469	1469	provided herein.
1470	1470	(5) A vacancy in the Alabama Tax Tribunal occurring
1471	1471	otherwise than by expiration of term shall be filled for the
1472	1472	unexpired term in the same manner as an original appointment.
1473	1473	(6) If more than one judge is appointed, the Governor
1474	1474	shall designate one of the members as chief judge, in this
1475	1475	chapter referred to as the "chief judge." The chief judge
1476	1476	shall be the executive of the Alabama Tax Tribunal, shall have
1477	1477	sole charge of the administration of the Alabama Tax Tribunal,
1478	1478	and shall apportion among the judges all causes, matters, and
1479	1479	proceedings coming before the Alabama Tax Tribunal. The
1480	1480	individual designated as chief judge shall serve in that
1481	1481	capacity at the pleasure of the Governor.
1482	1482	(7) The Governor, subject to the dismissal provisions
1483	1483	of a classified state employee as provided in Section
1484	1484	36-26-10, may remove a judge, after notice and an opportunity
1485	1485	to be heard, for neglect of duty, inability to perform duties,
1486	1486	or malfeasance in office.
1487	1487	701
1488	1488	702
1489	1489	703
1490	1490	704
1491	1491	705
1492	1492	706
1493	1493	707
1494	1494	708
1495	1495	709
1496	1496	710
1497	1497	711
1498	1498	712
1499	1499	713
1500	1500	714
1501	1501	715
1502	1502	716
1503	1503	717
1504	1504	718
1505	1505	719
1506	1506	720
1507	1507	721
1508	1508	722
1509	1509	723
1510	1510	724
1511	1511	725
1512	1512	726
1513	1513	727
1514	1514	728 HB505 INTRODUCED
1515	1515	Page 27
1516	1516	or malfeasance in office.
1517	1517	(8) Whenever the Alabama Tax Tribunal trial docket or
1518	1518	business becomes congested or any judge of the Alabama Tax
1519	1519	Tribunal is absent, is disqualified, or for any other reason
1520	1520	is unable to perform his or her duties as judge, and it
1521	1521	appears to the Governor that it is advisable that the services
1522	1522	of an additional judge or judges be provided, the Governor may
1523	1523	appoint a judge, or judges, pro tempore of the Alabama Tax
1524	1524	Tribunal. Any person appointed judge pro tempore of the
1525	1525	Alabama Tax Tribunal shall have the qualifications set forth
1526	1526	in subdivisions (d)(1) and (d)(2) of subsection (d) and shall
1527	1527	be entitled to serve for a period no longer than six months.
1528	1528	(9) A judge may disqualify himself or herself on his or
1529	1529	her own motion in any matter, and may be disqualified for any
1530	1530	of the causes specified in Title 12, including, but not
1531	1531	limited to, Sections 12-1-12 and 12-1-13.
1532	1532	(d) Judges: Qualifications; Prohibition Against Other
1533	1533	Gainful Employment.
1534	1534	(1) Each judge of the Alabama Tax Tribunal shall be a
1535	1535	citizen of the United States and, during the period of his or
1536	1536	her service, a resident of this state. No person shall be
1537	1537	appointed as a judge , unless, at the time of appointment, the
1538	1538	individual has substantial knowledge of the tax law and
1539	1539	substantial experience making the record in a tax case
1540	1540	suitable for judicial review.
1541	1541	(2) Before entering upon the duties of office, each
1542	1542	judge shall take and subscribe to an oath or affirmation that
1543	1543	he or she will faithfully discharge the duties of the office,
1544	1544	and such oath shall be filed in the office of the Secretary of
1545	1545	729
1546	1546	730
1547	1547	731
1548	1548	732
1549	1549	733
1550	1550	734
1551	1551	735
1552	1552	736
1553	1553	737
1554	1554	738
1555	1555	739
1556	1556	740
1557	1557	741
1558	1558	742
1559	1559	743
1560	1560	744
1561	1561	745
1562	1562	746
1563	1563	747
1564	1564	748
1565	1565	749
1566	1566	750
1567	1567	751
1568	1568	752
1569	1569	753
1570	1570	754
1571	1571	755
1572	1572	756 HB505 INTRODUCED
1573	1573	Page 28
1574	1574	and such oath shall be filed in the office of the Secretary of
1575	1575	State.
1576	1576	(3) Each judge shall devote his or her full time during
1577	1577	business hours to the duties of his or her office. A judge
1578	1578	shall not engage in any other gainful employment or business,
1579	1579	nor hold another office or position of profit in a government
1580	1580	of this state, any other state, or the United States.
1581	1581	Notwithstanding the foregoing provisions, a judge may own
1582	1582	passive interests in business entities and earn income from
1583	1583	incidental teaching or scholarly activities unless the
1584	1584	activities conflict with his or her duties as a judge.
1585	1585	(4) Alabama Tax Tribunal Judgesjudges shall be subject
1586	1586	to disciplinary proceedings before the Judicial Inquiry
1587	1587	Commission to the same extent as circuit judges. The Judicial
1588	1588	Inquiry Commission shall have the authority to remove any
1589	1589	Alabama Tax Tribunal Judgejudge from office, after notice and
1590	1590	an opportunity to be heard, for neglect of duty, inability to
1591	1591	perform duties, malfeasance in office, or other good cause.
1592	1592	(5) Alabama Tax Tribunal Judgesjudges shall be
1593	1593	classified state employees as provided in Section 36-26-10. As
1594	1594	such, a judge, except for appointment, reconfirmation,
1595	1595	removal, and dismissal as provided herein, shall be entitled
1596	1596	to all benefits and protections available to classified state
1597	1597	employees.
1598	1598	(6) The chief judge may employ one Executive Assistant
1599	1599	III as an unclassified service state employee, as provided in
1600	1600	Section 36-26-10(c). All other Alabama Tax Tribunal personnel
1601	1601	shall be appointed or hired by the chief judge, as necessary
1602	1602	for the proper operation of the Alabama Tax Tribunal and shall
1603	1603	757
1604	1604	758
1605	1605	759
1606	1606	760
1607	1607	761
1608	1608	762
1609	1609	763
1610	1610	764
1611	1611	765
1612	1612	766
1613	1613	767
1614	1614	768
1615	1615	769
1616	1616	770
1617	1617	771
1618	1618	772
1619	1619	773
1620	1620	774
1621	1621	775
1622	1622	776
1623	1623	777
1624	1624	778
1625	1625	779
1626	1626	780
1627	1627	781
1628	1628	782
1629	1629	783
1630	1630	784 HB505 INTRODUCED
1631	1631	Page 29
1632	1632	for the proper operation of the Alabama Tax Tribunal and shall
1633	1633	be state employees under the state Merit System. The Executive
1634	1634	Assistant III employed in the Administrative Law Division as
1635	1635	of September 30, 2014, shall be transferred to the Alabama Tax
1636	1636	Tribunal, along with any other Merit System employees employed
1637	1637	by the Administrative Law Division on that date.
1638	1638	(e) Principal Office: Locations; Facilities.
1639	1639	(1) The Alabama Tax Tribunal's principal office shall
1640	1640	be located in Montgomery, Alabama.
1641	1641	(2) The Alabama Tax Tribunal shall conduct hearings at
1642	1642	its principal office. The Alabama Tax Tribunal may also hold
1643	1643	hearings at any place within the state, with a view toward
1644	1644	securing to taxpayers a reasonable opportunity to appear
1645	1645	before the Alabama Tax Tribunal with as little inconvenience
1646	1646	and expense as practicable.
1647	1647	(3) If the appeal involves a tax levied by or on behalf
1648	1648	of only one self-administered county or municipality, the
1649	1649	Alabama Tax Tribunal, if so requested by the self-administered
1650	1650	county or municipality or the taxpayer, shall hold the hearing
1651	1651	either in the county seat of the affected county or the county
1652	1652	seat of the county in which the affected municipality is
1653	1653	located or in the appropriate Department of Revenue taxpayer
1654	1654	service center, according to the proximity of such
1655	1655	municipality or county to the taxpayer service center.
1656	1656	(4) The principal office of the Alabama Tax Tribunal
1657	1657	shall be located in a building that is separate and apart from
1658	1658	the building in which the Department of Revenue is located.
1659	1659	(f) Appointment of Employees, Expenditures of the
1660	1660	Alabama Tax Tribunal.
1661	1661	785
1662	1662	786
1663	1663	787
1664	1664	788
1665	1665	789
1666	1666	790
1667	1667	791
1668	1668	792
1669	1669	793
1670	1670	794
1671	1671	795
1672	1672	796
1673	1673	797
1674	1674	798
1675	1675	799
1676	1676	800
1677	1677	801
1678	1678	802
1679	1679	803
1680	1680	804
1681	1681	805
1682	1682	806
1683	1683	807
1684	1684	808
1685	1685	809
1686	1686	810
1687	1687	811
1688	1688	812 HB505 INTRODUCED
1689	1689	Page 30
1690	1690	Alabama Tax Tribunal.
1691	1691	(1) The Alabama Tax Tribunal shall appoint employees
1692	1692	and may employ temporary court reporters and make such other
1693	1693	expenditures, including expenditures for library,
1694	1694	publications, and equipment, as are necessary to permit it to
1695	1695	efficiently execute its functions.
1696	1696	(2) No employee of the Alabama Tax Tribunal shall act
1697	1697	as attorney, representative, or accountant for others in a
1698	1698	matter involving any tax imposed or levied by this state.
1699	1699	(3) A non-meritnonmerit system employee of the Alabama
1700	1700	Tax Tribunal may be removed by the chief judge, after notice
1701	1701	and an opportunity to be heard, for neglect of duty, inability
1702	1702	to perform duties, malfeasance in office, or for other good
1703	1703	cause.
1704	1704	(4) In addition to the services of a court reporter,
1705	1705	the Alabama Tax Tribunal may contract the reporting of its
1706	1706	proceedings and, in the contract, fix the terms and conditions
1707	1707	under which transcripts will be supplied by the contractor to
1708	1708	the Alabama Tax Tribunal and to other persons and agencies.
1709	1709	(g) Jurisdiction of the Alabama Tax Tribunal.
1710	1710	(1) Except as permitted by subsection (m) relating to
1711	1711	judicial review, or the Constitution of Alabama of 19012022,
1712	1712	the Alabama Tax Tribunal shall be the sole, exclusive, and
1713	1713	final authority for the hearing and determination of questions
1714	1714	of law and fact arising under the tax laws of this state. The
1715	1715	Alabama Tax Tribunal shall have jurisdiction to hear and
1716	1716	determine all appeals pending before the Department of
1717	1717	Revenue's Administrative Law Division on October 1, 2014, and
1718	1718	all subsequent appeals filed with the Alabama Tax Tribunal
1719	1719	813
1720	1720	814
1721	1721	815
1722	1722	816
1723	1723	817
1724	1724	818
1725	1725	819
1726	1726	820
1727	1727	821
1728	1728	822
1729	1729	823
1730	1730	824
1731	1731	825
1732	1732	826
1733	1733	827
1734	1734	828
1735	1735	829
1736	1736	830
1737	1737	831
1738	1738	832
1739	1739	833
1740	1740	834
1741	1741	835
1742	1742	836
1743	1743	837
1744	1744	838
1745	1745	839
1746	1746	840 HB505 INTRODUCED
1747	1747	Page 31
1748	1748	all subsequent appeals filed with the Alabama Tax Tribunal
1749	1749	pursuant to Chapters 2A, 27, and 29 of this title, Chapters 6,
1750	1750	7A, 8, 13, and 20 of Title 32, relating to motor vehicles, or
1751	1751	subdivision (2) of this subsection, relating to
1752	1752	self-administered counties and municipalities.
1753	1753	a. However, such jurisdiction shall also be limited to
1754	1754	only those self-administered counties and municipalities that
1755	1755	choose to participate under the auspices of the Alabama Tax
1756	1756	Tribunal.
1757	1757	b. Such jurisdiction shall not apply to appeals filed
1758	1758	directly with the circuit court from a final assessment
1759	1759	entered by the department or from the department's denial in
1760	1760	whole or in part of a claim for refund.
1761	1761	c. Such jurisdiction shall not apply to the assessment
1762	1762	of ad valorem taxes, except that appeals from final
1763	1763	assessments of value of property of public utilities under
1764	1764	Chapter 21 may be heard by the Alabama Tax Tribunal in
1765	1765	accordance with the procedures set forth in this chapter.
1766	1766	(2) a. Unless a self-administered county or
1767	1767	municipality elects, in the manner prescribed below, to divest
1768	1768	the Alabama Tax Tribunal of jurisdiction over appeals of final
1769	1769	assessments or denied refunds in whole or in part, of any
1770	1770	sales, use, rental, or lodgings taxes levied or collected from
1771	1771	time to time by or on behalf of the self-administered county
1772	1772	or municipality, a taxpayer may appeal a final assessment or
1773	1773	denied refund involving any such tax to the Alabama Tax
1774	1774	Tribunal in accordance with the procedures and requirements
1775	1775	provided in Section 40-2A-7 and this chapter. For purposes of
1776	1776	any appeal filed by a taxpayer pursuant to this section, the
1777	1777	841
1778	1778	842
1779	1779	843
1780	1780	844
1781	1781	845
1782	1782	846
1783	1783	847
1784	1784	848
1785	1785	849
1786	1786	850
1787	1787	851
1788	1788	852
1789	1789	853
1790	1790	854
1791	1791	855
1792	1792	856
1793	1793	857
1794	1794	858
1795	1795	859
1796	1796	860
1797	1797	861
1798	1798	862
1799	1799	863
1800	1800	864
1801	1801	865
1802	1802	866
1803	1803	867
1804	1804	868 HB505 INTRODUCED
1805	1805	Page 32
1806	1806	any appeal filed by a taxpayer pursuant to this section, the
1807	1807	term "department" as used in Section 40-2A-7 means the
1808	1808	governing body of the applicable self-administered county or
1809	1809	municipality and not the Department of Revenue, and the term
1810	1810	"secretary" as used in Section 40-2A-7 means the clerk of the
1811	1811	governing body of the applicable self-administered county or
1812	1812	municipality.
1813	1813	b. Subject to the limitation imposed by paragraph e.,
1814	1814	the election-out under this section shall be made by serving a
1815	1815	copy of the ordinance or resolution evidencing the
1816	1816	election-out, adopted by the governing body of the
1817	1817	self-administered county or municipality pursuant to this
1818	1818	section, with the Alabama Tax Tribunal. Service may be
1819	1819	accomplished by mailing a copy of the ordinance or resolution,
1820	1820	certified by an appropriate official, by either U.S. mail with
1821	1821	delivery confirmation or certified U.S. mail, return receipt
1822	1822	requested, by hand delivery, or by an expedited courier
1823	1823	service to the Alabama Tax Tribunal's office. The Alabama Tax
1824	1824	Tribunal shall promptly publish notice of the election-out
1825	1825	pursuant to paragraph d., and the election shall be effective
1826	1826	on the date that notice is published. Notwithstanding the
1827	1827	foregoing, appeals of final assessments or denied refunds
1828	1828	involving the electing county or municipality that were
1829	1829	pending before the Alabama Tax Tribunal on the date that
1830	1830	notice of the election-out is published shall continue to be
1831	1831	heard and decided by the Alabama Tax Tribunal as if the
1832	1832	election-out had not been made.
1833	1833	c. Subject to the limitation imposed by paragraph e.,
1834	1834	an election-out may be revoked, prospectively, by the
1835	1835	869
1836	1836	870
1837	1837	871
1838	1838	872
1839	1839	873
1840	1840	874
1841	1841	875
1842	1842	876
1843	1843	877
1844	1844	878
1845	1845	879
1846	1846	880
1847	1847	881
1848	1848	882
1849	1849	883
1850	1850	884
1851	1851	885
1852	1852	886
1853	1853	887
1854	1854	888
1855	1855	889
1856	1856	890
1857	1857	891
1858	1858	892
1859	1859	893
1860	1860	894
1861	1861	895
1862	1862	896 HB505 INTRODUCED
1863	1863	Page 33
1864	1864	an election-out may be revoked, prospectively, by the
1865	1865	governing body of the self-administered county or municipality
1866	1866	at any time by resolution or ordinance, a certified copy of
1867	1867	which shall be served on the Alabama Tax Tribunal in the
1868	1868	manner prescribed above. The revocation of an election-out
1869	1869	vests jurisdiction in the Alabama Tax Tribunal over all
1870	1870	appeals of final assessments or denied refunds, in whole or in
1871	1871	part, of the county's or municipality's sales, use, rental,
1872	1872	and lodgings taxes that are entered or denied on or after the
1873	1873	date that notice of revocation is published by the Alabama Tax
1874	1874	Tribunal.
1875	1875	d. At least once a month, the Alabama Tax Tribunal
1876	1876	shall provide the Department of Revenue with a list of all
1877	1877	self-administered counties and municipalities that have
1878	1878	elected-out pursuant to paragraph b. or that have filed a
1879	1879	notice of revocation of their election-out pursuant to
1880	1880	paragraph c. The Department of Revenue shall publish the list
1881	1881	on its website and otherwise make available to the public in
1882	1882	the same manner that the rates and administrators of certain
1883	1883	county and municipal taxes are published by the Department of
1884	1884	Revenue. The Alabama Tax Tribunal may also publish the list on
1885	1885	its own website.
1886	1886	e. A self-administered county or municipality may make
1887	1887	only one election-out under paragraph b. or one revocation
1888	1888	under paragraph c. during each calendar year. If an appeal is
1889	1889	timely filed with the Alabama Tax Tribunal after the notice of
1890	1890	an election-out by the self-administered county or
1891	1891	municipality is published by the Alabama Tax Tribunal, the
1892	1892	appeal shall be deemed timely filed with and transferred to
1893	1893	897
1894	1894	898
1895	1895	899
1896	1896	900
1897	1897	901
1898	1898	902
1899	1899	903
1900	1900	904
1901	1901	905
1902	1902	906
1903	1903	907
1904	1904	908
1905	1905	909
1906	1906	910
1907	1907	911
1908	1908	912
1909	1909	913
1910	1910	914
1911	1911	915
1912	1912	916
1913	1913	917
1914	1914	918
1915	1915	919
1916	1916	920
1917	1917	921
1918	1918	922
1919	1919	923
1920	1920	924 HB505 INTRODUCED
1921	1921	Page 34
1922	1922	appeal shall be deemed timely filed with and transferred to
1923	1923	the self-administered county or municipality. If an appeal is
1924	1924	timely filed with a self-administered county or municipality
1925	1925	after the notice of revocation by the self-administered county
1926	1926	or municipality is published by the Alabama Tax Tribunal, the
1927	1927	appeal shall be deemed timely filed with and transferred to
1928	1928	the Alabama Tax Tribunal.
1929	1929	f. The appeals process for a self-administered county
1930	1930	or municipality that has elected to divest the Alabama Tax
1931	1931	Tribunal of jurisdiction shall function in a manner similar to
1932	1932	the procedures prescribed for appeals to the Alabama Tax
1933	1933	Tribunal. The hearing or appeals officer shall function and
1934	1934	conduct hearings in a manner similar to the Chief Judge of the
1935	1935	Alabama Tax Tribunal and must be impartial and reasonably
1936	1936	knowledgeable of the sales, use, rental, and lodgings tax laws
1937	1937	and the taxing jurisdiction's applicable code or ordinances.
1938	1938	(3) Except as permitted by subsection (m) relating to
1939	1939	judicial review, no person shall contest any matter within the
1940	1940	jurisdiction of the Alabama Tax Tribunal in any action, suit,
1941	1941	or proceeding in any other court of the state. However, such
1942	1942	exclusive jurisdiction shall not be required of those
1943	1943	self-administered counties and municipalities that choose not
1944	1944	to participate under the auspices of the Alabama Tax Tribunal.
1945	1945	With the aforementioned exceptions noted, if a person attempts
1946	1946	to contest any matter with the remaining jurisdiction, then
1947	1947	such action, suit, or proceeding shall be dismissed without
1948	1948	prejudice. The improper commencement of any action, suit, or
1949	1949	proceeding will not extend the time period for commencing a
1950	1950	proceeding in the Alabama Tax Tribunal.
1951	1951	925
1952	1952	926
1953	1953	927
1954	1954	928
1955	1955	929
1956	1956	930
1957	1957	931
1958	1958	932
1959	1959	933
1960	1960	934
1961	1961	935
1962	1962	936
1963	1963	937
1964	1964	938
1965	1965	939
1966	1966	940
1967	1967	941
1968	1968	942
1969	1969	943
1970	1970	944
1971	1971	945
1972	1972	946
1973	1973	947
1974	1974	948
1975	1975	949
1976	1976	950
1977	1977	951
1978	1978	952 HB505 INTRODUCED
1979	1979	Page 35
1980	1980	proceeding in the Alabama Tax Tribunal.
1981	1981	(4) Except in cases involving the denial of a claim for
1982	1982	refund and except as provided in Alabama statute regarding
1983	1983	jeopardy assessments, the taxpayer shall have the right to
1984	1984	have his or her case heard by the Alabama Tax Tribunal prior
1985	1985	to the payment of any of the amounts asserted as due by the
1986	1986	Department of Revenue and prior to the posting of any bond.
1987	1987	(5) If, with or after the filing of a timely notice of
1988	1988	appeal, the taxpayer pays all or part of the tax or other
1989	1989	amount in issue before the Alabama Tax Tribunal has rendered a
1990	1990	decision, the Alabama Tax Tribunal shall treat the taxpayer's
1991	1991	notice of appeal as a protest of a denial of a claim for
1992	1992	refund of the amount so paid.
1993	1993	(6) The Alabama Tax Tribunal shall decide questions
1994	1994	regarding the constitutionality of the application of statutes
1995	1995	to the taxpayer and the constitutionality of regulations
1996	1996	promulgatedadopted by the Department of Revenue, but shall not
1997	1997	have the power to declare a statute unconstitutional on its
1998	1998	face. A taxpayer desiring to challenge the constitutionality
1999	1999	of a statute on its face, at the taxpayer's election, may do
2000	2000	so by one of the following methods:
2001	2001	a. Commence a declaratory action in the courts of
2002	2002	Alabama with respect to the constitutional challenge, and file
2003	2003	a notice of appeal with the Alabama Tax Tribunal with respect
2004	2004	to the remainder of the matter, which proceeding shall be
2005	2005	stayed by the Alabama Tax Tribunal pending final resolution of
2006	2006	the constitutional challenge.
2007	2007	b. File a notice of appeal with the Alabama Tax
2008	2008	Tribunal with respect to issues other than the constitutional
2009	2009	953
2010	2010	954
2011	2011	955
2012	2012	956
2013	2013	957
2014	2014	958
2015	2015	959
2016	2016	960
2017	2017	961
2018	2018	962
2019	2019	963
2020	2020	964
2021	2021	965
2022	2022	966
2023	2023	967
2024	2024	968
2025	2025	969
2026	2026	970
2027	2027	971
2028	2028	972
2029	2029	973
2030	2030	974
2031	2031	975
2032	2032	976
2033	2033	977
2034	2034	978
2035	2035	979
2036	2036	980 HB505 INTRODUCED
2037	2037	Page 36
2038	2038	Tribunal with respect to issues other than the constitutional
2039	2039	challenge, in which the taxpayer preserves the constitutional
2040	2040	challenge until the entire matter, including the
2041	2041	constitutional challenge and the facts related to the
2042	2042	constitutional challenge, is presented to the appellate court.
2043	2043	c. Commence and simultaneously prosecute a declaratory
2044	2044	action in the courts of Alabama with respect to the
2045	2045	constitutional challenge and a proceeding in the Alabama Tax
2046	2046	Tribunal with respect to the remainder of the issues.
2047	2047	(h) Pleadings.
2048	2048	(1) A taxpayer may commence a proceeding in the Alabama
2049	2049	Tax Tribunal by filing a notice of appeal protesting the
2050	2050	Department of Revenue's determination imposing a liability for
2051	2051	tax, penalty, or interest; denying a refund or credit
2052	2052	application; canceling, revoking, suspending, or denying an
2053	2053	application for a license, permit, or registration; or taking
2054	2054	any other action that gives a person the right to a hearing
2055	2055	under the law. The notice of appeal shall be filed in
2056	2056	accordance with the time periods required by Sections 40-2A-7
2057	2057	and 40-2A-8, or any other applicable provision that is within
2058	2058	the jurisdiction of the Alabama Tax Tribunal. For purposes of
2059	2059	this chapter, the term "taxpayer" includes a person :a.(i) who
2060	2060	is challenging the state's jurisdiction over the person ,; and
2061	2061	b.(ii) who has standing to challenge the validity or
2062	2062	applicability of the tax. The notice of appeal filed by the
2063	2063	taxpayer with the Alabama Tax Tribunal shall identify the
2064	2064	final assessment, denied refund, or other act or refusal to
2065	2065	act by the department which is the subject of the appeal, the
2066	2066	position of the appealing party, the basis on which relief
2067	2067	981
2068	2068	982
2069	2069	983
2070	2070	984
2071	2071	985
2072	2072	986
2073	2073	987
2074	2074	988
2075	2075	989
2076	2076	990
2077	2077	991
2078	2078	992
2079	2079	993
2080	2080	994
2081	2081	995
2082	2082	996
2083	2083	997
2084	2084	998
2085	2085	999
2086	2086	1000
2087	2087	1001
2088	2088	1002
2089	2089	1003
2090	2090	1004
2091	2091	1005
2092	2092	1006
2093	2093	1007
2094	2094	1008 HB505 INTRODUCED
2095	2095	Page 37
2096	2096	position of the appealing party, the basis on which relief
2097	2097	should be granted, and the relief sought. A notice of appeal
2098	2098	that does not include all of the above information shall be
2099	2099	sufficient to invoke the jurisdiction of the Alabama Tax
2100	2100	Tribunal. The judge may require a taxpayer to file an amended
2101	2101	notice of appeal if more information is deemed necessary.
2102	2102	(2) If the appeal involves a tax levied by or on behalf
2103	2103	of a self-administered county or municipality, the Alabama Tax
2104	2104	Tribunal shall promptly mail a copy of the notice of appeal by
2105	2105	either U.S. mail with delivery confirmation or certified U.S.
2106	2106	mail to the governing body of the affected county or
2107	2107	municipality and shall provide the taxpayer or its authorized
2108	2108	representative with written notification of the date the copy
2109	2109	was mailed to the governing body. The affected county or
2110	2110	municipality shall file a written answer with the Alabama Tax
2111	2111	Tribunal within 45 days of the date of mailing the notice of
2112	2112	appeal to the affected county or municipality. The judge may
2113	2113	allow the county or municipality additional time, not to
2114	2114	exceed 45 days, within which to file an answer. The answer
2115	2115	shall state the facts and the issues involved and the county's
2116	2116	or municipality's position relating thereto. The judge may
2117	2117	require the county or municipality to file an amended answer
2118	2118	if more information is deemed necessary. The county or
2119	2119	municipality and its authorized representatives may consult
2120	2120	with the Legal Division of the Department of Revenue
2121	2121	concerning the appeal.
2122	2122	(3) The Alabama Tax Tribunal shall notify the Legal
2123	2123	Division of the Department of Revenue in writing that an
2124	2124	appeal has been filed and shall mail a copy of such
2125	2125	1009
2126	2126	1010
2127	2127	1011
2128	2128	1012
2129	2129	1013
2130	2130	1014
2131	2131	1015
2132	2132	1016
2133	2133	1017
2134	2134	1018
2135	2135	1019
2136	2136	1020
2137	2137	1021
2138	2138	1022
2139	2139	1023
2140	2140	1024
2141	2141	1025
2142	2142	1026
2143	2143	1027
2144	2144	1028
2145	2145	1029
2146	2146	1030
2147	2147	1031
2148	2148	1032
2149	2149	1033
2150	2150	1034
2151	2151	1035
2152	2152	1036 HB505 INTRODUCED
2153	2153	Page 38
2154	2154	appeal has been filed and shall mail a copy of such
2155	2155	notification to the taxpayer or its authorized representative.
2156	2156	The Department of Revenue shall file its answer in the Alabama
2157	2157	Tax Tribunal no later than 45 days after its receipt of the
2158	2158	Alabama Tax Tribunal's notification that the taxpayer has
2159	2159	filed a notice of appeal. Upon written request, the Alabama
2160	2160	Tax Tribunal may grant up to 45 additional days to file an
2161	2161	answer. The Department of Revenue shall serve a copy on the
2162	2162	taxpayer's representative or, if the taxpayer is not
2163	2163	represented, on the taxpayer, and shall file proof of such
2164	2164	service with the answer.
2165	2165	(4) The taxpayer may file a reply in the Alabama Tax
2166	2166	Tribunal within 30 days after receipt of the answer. The
2167	2167	taxpayer shall serve a copy on the authorized representative
2168	2168	of the Department of Revenue and shall file proof of such
2169	2169	service with the reply. When a reply has been filed, or, if no
2170	2170	reply has been filed, then 30 days after the filing of the
2171	2171	answer, the controversy shall be deemed at issue and will be
2172	2172	scheduled for hearing.
2173	2173	(5) Either party may amend a pleading once without
2174	2174	leave at any time before the period for responding to it
2175	2175	expires. After such time, a pleading may be amended only with
2176	2176	the written consent of the adverse party or with the
2177	2177	permission of the Alabama Tax Tribunal. The Alabama Tax
2178	2178	Tribunal shall freely grant consent to amend upon such terms
2179	2179	as may be just. Except as otherwise ordered by the Alabama Tax
2180	2180	Tribunal, there shall be an answer or reply to an amended
2181	2181	pleading if an answer or reply is required to the pleading
2182	2182	being amended. Filing of the answer, or, if the answer has
2183	2183	1037
2184	2184	1038
2185	2185	1039
2186	2186	1040
2187	2187	1041
2188	2188	1042
2189	2189	1043
2190	2190	1044
2191	2191	1045
2192	2192	1046
2193	2193	1047
2194	2194	1048
2195	2195	1049
2196	2196	1050
2197	2197	1051
2198	2198	1052
2199	2199	1053
2200	2200	1054
2201	2201	1055
2202	2202	1056
2203	2203	1057
2204	2204	1058
2205	2205	1059
2206	2206	1060
2207	2207	1061
2208	2208	1062
2209	2209	1063
2210	2210	1064 HB505 INTRODUCED
2211	2211	Page 39
2212	2212	being amended. Filing of the answer, or, if the answer has
2213	2213	already been filed, the amended answer, shall be made no later
2214	2214	than 75 days after filing of the amended notice of appeal.
2215	2215	Filing of the reply or, if the reply has already been filed,
2216	2216	the amended reply, shall be made within 30 days after filing
2217	2217	of the amended answer. The taxpayer may not amend a notice of
2218	2218	appeal after expiration of the time for filing a notice of
2219	2219	appeal, if such amendment would have the effect of conferring
2220	2220	jurisdiction on the Alabama Tax Tribunal over a matter that
2221	2221	would otherwise not come within its jurisdiction. An amendment
2222	2222	of a pleading shall relate back to the time of filing of the
2223	2223	original pleading, unless the Alabama Tax Tribunal shall order
2224	2224	otherwise either on motion of a party or on the Alabama Tax
2225	2225	Tribunal's own initiative.
2226	2226	(i) Fees. No filing fee shall be imposed for any appeal
2227	2227	filed with the Alabama Tax Tribunal.
2228	2228	(j) Discovery and Stipulation.
2229	2229	(1) The parties to a proceeding shall make every effort
2230	2230	to achieve discovery by informal consultation or
2231	2231	communication, before invoking the discovery mechanisms
2232	2232	authorized by this section.
2233	2233	(2) The parties to a proceeding shall stipulate all
2234	2234	relevant and non-privileged matters to the fullest extent to
2235	2235	which complete or qualified agreement can or fairly should be
2236	2236	reached. Neither the existence nor the use of the discovery
2237	2237	mechanisms authorized by this section shall excuse failure to
2238	2238	comply with this provision.
2239	2239	(3) Subject to reasonable limitations prescribed by the
2240	2240	Alabama Tax Tribunal, a party may obtain discovery by written
2241	2241	1065
2242	2242	1066
2243	2243	1067
2244	2244	1068
2245	2245	1069
2246	2246	1070
2247	2247	1071
2248	2248	1072
2249	2249	1073
2250	2250	1074
2251	2251	1075
2252	2252	1076
2253	2253	1077
2254	2254	1078
2255	2255	1079
2256	2256	1080
2257	2257	1081
2258	2258	1082
2259	2259	1083
2260	2260	1084
2261	2261	1085
2262	2262	1086
2263	2263	1087
2264	2264	1088
2265	2265	1089
2266	2266	1090
2267	2267	1091
2268	2268	1092 HB505 INTRODUCED
2269	2269	Page 40
2270	2270	Alabama Tax Tribunal, a party may obtain discovery by written
2271	2271	interrogatories; requests for the production of returns,
2272	2272	books, papers, documents, correspondence, or other evidence;
2273	2273	depositions of parties, non-partynonparty witnesses and
2274	2274	experts; and requests for admissions. The Alabama Tax Tribunal
2275	2275	may provide for other forms of discovery.
2276	2276	(4) A judge of the Alabama Tax Tribunal, on the request
2277	2277	of any party to the proceeding, may issue subpoenas requiring
2278	2278	the attendance of witnesses and giving of testimony and
2279	2279	subpoenas duces tecum requiring the production of evidence or
2280	2280	things.
2281	2281	(5) Any employee of the Alabama Tax Tribunal designated
2282	2282	in writing for the purpose by the chief judge may administer
2283	2283	oaths.
2284	2284	(6) Any witness subpoenaed or whose deposition is taken
2285	2285	shall receive the same fees and mileage as a witness in a
2286	2286	circuit court of Alabama.
2287	2287	(7) The Alabama Tax Tribunal may enforce its orders on
2288	2288	discovery and other procedural issues, among other means, by
2289	2289	deciding issues wholly or partly against the offending party.
2290	2290	(k) Hearings.
2291	2291	(1) Proceedings before the Alabama Tax Tribunal shall
2292	2292	be tried de novo and without a jury.
2293	2293	(2) Except as set forth in this chapter or otherwise
2294	2294	precluded by law, the Alabama Tax Tribunal shall take
2295	2295	evidence, conduct hearings, and issue final and preliminary
2296	2296	orders. An appeal may be held in abeyance at the discretion of
2297	2297	the judge or may be submitted for decision on a joint
2298	2298	stipulation of facts without a hearing or as otherwise agreed
2299	2299	1093
2300	2300	1094
2301	2301	1095
2302	2302	1096
2303	2303	1097
2304	2304	1098
2305	2305	1099
2306	2306	1100
2307	2307	1101
2308	2308	1102
2309	2309	1103
2310	2310	1104
2311	2311	1105
2312	2312	1106
2313	2313	1107
2314	2314	1108
2315	2315	1109
2316	2316	1110
2317	2317	1111
2318	2318	1112
2319	2319	1113
2320	2320	1114
2321	2321	1115
2322	2322	1116
2323	2323	1117
2324	2324	1118
2325	2325	1119
2326	2326	1120 HB505 INTRODUCED
2327	2327	Page 41
2328	2328	stipulation of facts without a hearing or as otherwise agreed
2329	2329	by the parties. A judge of the Alabama Tax Tribunal, with or
2330	2330	without a hearing, may dismiss any appeal or grant appropriate
2331	2331	relief to any party, if a party refuses to comply with any
2332	2332	regulation or statute concerning appeals before the Alabama
2333	2333	Tax Tribunal or if a party refuses to comply with any
2334	2334	preliminary order directing the party to take such action as
2335	2335	deemed appropriate by a judge of the Alabama Tax Tribunal.
2336	2336	(3) Hearings shall be open to the public and shall be
2337	2337	conducted in accordance with such rules of practice and
2338	2338	procedure as the Alabama Tax Tribunal may promulgateadopt.
2339	2339	Notwithstanding the foregoing, on motion of either party, the
2340	2340	Alabama Tax Tribunal shall issue a protective order or an
2341	2341	order closing part or all of the hearing to the public, if the
2342	2342	party shows good cause to protect certain information from
2343	2343	being disclosed to the public.
2344	2344	(4) The Alabama Tax Tribunal shall not be bound by the
2345	2345	rules of evidence applicable to civil cases in the circuit
2346	2346	courts of this state. The Alabama Tax Tribunal shall admit
2347	2347	relevant evidence, including hearsay, if it is probative of a
2348	2348	material fact in controversy. The Alabama Tax Tribunal shall
2349	2349	exclude irrelevant and unduly repetitious evidence.
2350	2350	Notwithstanding the foregoing, the rules of privilege
2351	2351	recognized by law shall apply.
2352	2352	(5) Testimony may be given only on oath or affirmation.
2353	2353	(6) The notice of appeal and other pleadings in the
2354	2354	proceeding shall be deemed to conform to the proof presented
2355	2355	at the hearing, unless a party satisfies the Alabama Tax
2356	2356	Tribunal that presentation of the evidence would unfairly
2357	2357	1121
2358	2358	1122
2359	2359	1123
2360	2360	1124
2361	2361	1125
2362	2362	1126
2363	2363	1127
2364	2364	1128
2365	2365	1129
2366	2366	1130
2367	2367	1131
2368	2368	1132
2369	2369	1133
2370	2370	1134
2371	2371	1135
2372	2372	1136
2373	2373	1137
2374	2374	1138
2375	2375	1139
2376	2376	1140
2377	2377	1141
2378	2378	1142
2379	2379	1143
2380	2380	1144
2381	2381	1145
2382	2382	1146
2383	2383	1147
2384	2384	1148 HB505 INTRODUCED
2385	2385	Page 42
2386	2386	Tribunal that presentation of the evidence would unfairly
2387	2387	prejudice the party in maintaining its position on the merits
2388	2388	or unless deeming the taxpayer's notice of appeal to conform
2389	2389	to the proof would confer jurisdiction on the Alabama Tax
2390	2390	Tribunal over a matter that would not otherwise come within
2391	2391	its jurisdiction.
2392	2392	(7) In the case of an issue of fact, the taxpayer shall
2393	2393	have the burden of persuasion by a preponderance of the
2394	2394	evidence in the record, except that the Department of Revenue
2395	2395	shall have the burden of persuasion in the case of an
2396	2396	assertion of fraud and in other cases provided by law.
2397	2397	(8) Proceedings before the Alabama Tax Tribunal shall
2398	2398	be officially reported. The state shall pay the expense of
2399	2399	reporting from the appropriation for the Alabama Tax Tribunal.
2400	2400	(l) Decisions.
2401	2401	(1) The Alabama Tax Tribunal shall render its decision
2402	2402	in writing, including therein a concise statement of the facts
2403	2403	found and the conclusions of law reached. The Alabama Tax
2404	2404	Tribunal's decision, subject to law, shall grant such relief,
2405	2405	invoke such remedies, and issue such orders as it deems
2406	2406	appropriate to carry out its decision. A judge may enter a
2407	2407	preliminary order directing one or more parties to take such
2408	2408	action as deemed appropriate or referring any issue or issues
2409	2409	in dispute to the Department of Revenue's Taxpayer Advocate
2410	2410	for consideration if the issue or issues relate to a tax
2411	2411	administered by the Department of Revenue. A judge, after a
2412	2412	hearing or after a case is otherwise submitted for decision,
2413	2413	may issue an opinion and preliminary order, which shall
2414	2414	include findings of fact and conclusions of law. The opinion
2415	2415	1149
2416	2416	1150
2417	2417	1151
2418	2418	1152
2419	2419	1153
2420	2420	1154
2421	2421	1155
2422	2422	1156
2423	2423	1157
2424	2424	1158
2425	2425	1159
2426	2426	1160
2427	2427	1161
2428	2428	1162
2429	2429	1163
2430	2430	1164
2431	2431	1165
2432	2432	1166
2433	2433	1167
2434	2434	1168
2435	2435	1169
2436	2436	1170
2437	2437	1171
2438	2438	1172
2439	2439	1173
2440	2440	1174
2441	2441	1175
2442	2442	1176 HB505 INTRODUCED
2443	2443	Page 43
2444	2444	include findings of fact and conclusions of law. The opinion
2445	2445	and preliminary order may direct the department to recompute a
2446	2446	taxpayer's liability or the amount of a refund due or for any
2447	2447	party to take such action as specified in the preliminary
2448	2448	order.
2449	2449	(2) The Alabama Tax Tribunal shall render its
2450	2450	preliminary or final order, as applicable, no later than six
2451	2451	months after submission of the last brief filed subsequent to
2452	2452	completion of the hearing or, if briefs are not submitted,
2453	2453	then no later than six months after completion of the hearing.
2454	2454	The Alabama Tax Tribunal may extend the six-month period, for
2455	2455	good cause, up to three additional months.
2456	2456	(3) If the Alabama Tax Tribunal fails to render either
2457	2457	a preliminary order or a final order within the prescribed
2458	2458	period, either party may institute a proceeding in the circuit
2459	2459	court to compel the issuance of such decision.
2460	2460	(4) The Alabama Tax Tribunal's decision shall finally
2461	2461	decide the matters in controversy, unless any party to the
2462	2462	matter timely appeals the decision as provided in this
2463	2463	chapter.
2464	2464	(5) Any party may apply for rehearing from any final
2465	2465	order or opinion and preliminary order of the Alabama Tax
2466	2466	Tribunal; provided, however, the application must be filed
2467	2467	within 15 days from the date of entry of such order. The
2468	2468	application for rehearing shall specify the reasons and
2469	2469	supporting arguments why such order is incorrect and should be
2470	2470	reconsidered. The timely filing of an application for
2471	2471	rehearing from a final order shall suspend the time period for
2472	2472	filing an appeal to circuit court as provided in this chapter.
2473	2473	1177
2474	2474	1178
2475	2475	1179
2476	2476	1180
2477	2477	1181
2478	2478	1182
2479	2479	1183
2480	2480	1184
2481	2481	1185
2482	2482	1186
2483	2483	1187
2484	2484	1188
2485	2485	1189
2486	2486	1190
2487	2487	1191
2488	2488	1192
2489	2489	1193
2490	2490	1194
2491	2491	1195
2492	2492	1196
2493	2493	1197
2494	2494	1198
2495	2495	1199
2496	2496	1200
2497	2497	1201
2498	2498	1202
2499	2499	1203
2500	2500	1204 HB505 INTRODUCED
2501	2501	Page 44
2502	2502	filing an appeal to circuit court as provided in this chapter.
2503	2503	If an application for rehearing is timely filed, the judge
2504	2504	shall thereafter issue a final or other order on rehearing,
2505	2505	either with or without a hearing on the application, at the
2506	2506	discretion of the judge. The time for filing a notice of
2507	2507	appeal to circuit court shall begin anew on the date of entry
2508	2508	of the final order on rehearing.
2509	2509	(6) The Alabama Tax Tribunal's final order shall have
2510	2510	the same effect, and shall be enforced in the same manner, as
2511	2511	a judgment of a circuit court of the state, unless altered or
2512	2512	amended on appeal or rehearing.
2513	2513	(7) The Alabama Tax Tribunal's interpretation of a
2514	2514	taxing statute subject to contest in one case shall be
2515	2515	followed by the Alabama Tax Tribunal in subsequent cases
2516	2516	involving the same statute, and its application of a statute
2517	2517	to the facts of one case shall be followed by the Alabama Tax
2518	2518	Tribunal in subsequent cases involving similar facts, unless
2519	2519	the Alabama Tax Tribunal's interpretation or application
2520	2520	conflicts with that of an appellate court or the Alabama Tax
2521	2521	Tribunal provides satisfactory reasons for reversing prior
2522	2522	precedent.
2523	2523	(m) Appeals.
2524	2524	(1) Other than an application for rehearing to the
2525	2525	Alabama Tax Tribunal, the exclusive remedy for review of any
2526	2526	final or other appealable order issued by the Alabama Tax
2527	2527	Tribunal shall be by appeal to the appropriate circuit court.
2528	2528	(2) The taxpayer, a self-administered county or
2529	2529	municipality whose tax is within the jurisdiction of the
2530	2530	Alabama Tax Tribunal, or the Department of Revenue may appeal
2531	2531	1205
2532	2532	1206
2533	2533	1207
2534	2534	1208
2535	2535	1209
2536	2536	1210
2537	2537	1211
2538	2538	1212
2539	2539	1213
2540	2540	1214
2541	2541	1215
2542	2542	1216
2543	2543	1217
2544	2544	1218
2545	2545	1219
2546	2546	1220
2547	2547	1221
2548	2548	1222
2549	2549	1223
2550	2550	1224
2551	2551	1225
2552	2552	1226
2553	2553	1227
2554	2554	1228
2555	2555	1229
2556	2556	1230
2557	2557	1231
2558	2558	1232 HB505 INTRODUCED
2559	2559	Page 45
2560	2560	Alabama Tax Tribunal, or the Department of Revenue may appeal
2561	2561	to circuit court from a final or other appealable order issued
2562	2562	by the Alabama Tax Tribunal by filing a notice of appeal with
2563	2563	the appropriate circuit court within 30 days from the date the
2564	2564	final or other appealable order was entered. A copy of the
2565	2565	notice of appeal shall be submitted to the Alabama Tax
2566	2566	Tribunal within the 30-day appeal period. The Alabama Tax
2567	2567	Tribunal shall thereafter prepare a record on appeal, which
2568	2568	shall include the orders of the Alabama Tax Tribunal, the
2569	2569	stenographic transcript of the hearing before the Alabama Tax
2570	2570	Tribunal, the pleadings, and all exhibits and documents
2571	2571	admitted into evidence. The appeal shall be filed in the
2572	2572	following circuit courts:
2573	2573	a. Any appeal by the Department of Revenue or a
2574	2574	self-administered county or municipality whose tax is within
2575	2575	the jurisdiction of the Alabama Tax Tribunal shall be filed
2576	2576	with the circuit court of the county in which the taxpayer
2577	2577	resides or has a principal place of business in Alabama.
2578	2578	b. Any appeal by the taxpayer shall be filed with the
2579	2579	Circuit Court of Montgomery County, Alabama, or with the
2580	2580	circuit court of the county in which the taxpayer resides or
2581	2581	has a principal place of business in Alabama.
2582	2582	c. Notwithstanding paragraphs a. and b., if the
2583	2583	taxpayer does not reside in Alabama or have a principal place
2584	2584	of business in Alabama, any appeal by the taxpayer, the
2585	2585	Department of Revenue, or a self-administered county or
2586	2586	municipality whose tax is within the jurisdiction of the
2587	2587	Alabama Tax Tribunal shall be filed with the Circuit Court of
2588	2588	Montgomery County, Alabama.
2589	2589	1233
2590	2590	1234
2591	2591	1235
2592	2592	1236
2593	2593	1237
2594	2594	1238
2595	2595	1239
2596	2596	1240
2597	2597	1241
2598	2598	1242
2599	2599	1243
2600	2600	1244
2601	2601	1245
2602	2602	1246
2603	2603	1247
2604	2604	1248
2605	2605	1249
2606	2606	1250
2607	2607	1251
2608	2608	1252
2609	2609	1253
2610	2610	1254
2611	2611	1255
2612	2612	1256
2613	2613	1257
2614	2614	1258
2615	2615	1259
2616	2616	1260 HB505 INTRODUCED
2617	2617	Page 46
2618	2618	Montgomery County, Alabama.
2619	2619	(3) If the appeal to circuit court pursuant to
2620	2620	subdivisionparagraph (2)b. is by a taxpayer from a final order
2621	2621	involving a final assessment, the taxpayer shall, within the
2622	2622	30-day period allowed for appeals, satisfy one of the
2623	2623	requirements under Section 40-2A-7(b)(5)b.2., relating to
2624	2624	appeals to circuit court.
2625	2625	(4) The appeal to circuit court from a final or other
2626	2626	appealable order issued by the Alabama Tax Tribunal shall be a
2627	2627	trial de novo, except that the order shall be presumed prima
2628	2628	facie correct and the burden shall be on the appealing party
2629	2629	to prove otherwise. The circuit court shall hear the case by
2630	2630	its own rules and shall decide all questions of fact and law.
2631	2631	The administrative record and transcript shall be transmitted
2632	2632	to the reviewing court as provided herein and shall be
2633	2633	admitted into evidence in the trial de novo, subject to the
2634	2634	rights of either party to object to any testimony or evidence
2635	2635	in the administrative record or transcript. With the consent
2636	2636	of all parties, judicial review may be on the administrative
2637	2637	record and transcript. The circuit court shall affirm, modify,
2638	2638	or reverse the order of the Alabama Tax Tribunal, with or
2639	2639	without remanding the case for further hearing, as justice may
2640	2640	require.
2641	2641	(n) Representation.
2642	2642	(1) Appearances in proceedings conducted by the Alabama
2643	2643	Tax Tribunal may be by the taxpayer; by an attorney admitted
2644	2644	to practice in this state, including an attorney who is a
2645	2645	partner or member of, or is employed by, an accounting or
2646	2646	other professional services firm; by an accountant licensed in
2647	2647	1261
2648	2648	1262
2649	2649	1263
2650	2650	1264
2651	2651	1265
2652	2652	1266
2653	2653	1267
2654	2654	1268
2655	2655	1269
2656	2656	1270
2657	2657	1271
2658	2658	1272
2659	2659	1273
2660	2660	1274
2661	2661	1275
2662	2662	1276
2663	2663	1277
2664	2664	1278
2665	2665	1279
2666	2666	1280
2667	2667	1281
2668	2668	1282
2669	2669	1283
2670	2670	1284
2671	2671	1285
2672	2672	1286
2673	2673	1287
2674	2674	1288 HB505 INTRODUCED
2675	2675	Page 47
2676	2676	other professional services firm; by an accountant licensed in
2677	2677	this state; or by an authorized representative. The Alabama
2678	2678	Tax Tribunal may allow any attorney or accountant authorized
2679	2679	to practice or licensed in any other jurisdiction of the
2680	2680	United States to appear and represent a taxpayer in
2681	2681	proceedings before the Alabama Tax Tribunal for a particular
2682	2682	matter. In addition, the Alabama Tax Tribunal may
2683	2683	promulgateadopt rules and regulations permitting a taxpayer to
2684	2684	be represented by an officer, employee, partner, or member.
2685	2685	(2) The department shall be represented by an
2686	2686	authorized representative in all proceedings before the
2687	2687	Alabama Tax Tribunal.
2688	2688	(o) Publication of Decisions.
2689	2689	The Alabama Tax Tribunal shall index and publish its
2690	2690	final decisions in such print or electronic form as it deems
2691	2691	best adapted for public convenience. Such publications shall
2692	2692	be made permanently available and constitute the official
2693	2693	reports of the Alabama Tax Tribunal.
2694	2694	(p) Service of Process.
2695	2695	(1) Mailing by first class or certified or registered
2696	2696	mail, postage prepaid, to the address of the taxpayer given on
2697	2697	the taxpayer's notice of appeal, or to the address of the
2698	2698	taxpayer's representative of record, if any, or to the usual
2699	2699	place of business of the Department of Revenue, shall
2700	2700	constitute personal service on the other party. The Alabama
2701	2701	Tax Tribunal, by rule, may prescribe that notice by other
2702	2702	means shall constitute personal service and, in a particular
2703	2703	case, may order that notice be given to additional persons or
2704	2704	by other means.
2705	2705	1289
2706	2706	1290
2707	2707	1291
2708	2708	1292
2709	2709	1293
2710	2710	1294
2711	2711	1295
2712	2712	1296
2713	2713	1297
2714	2714	1298
2715	2715	1299
2716	2716	1300
2717	2717	1301
2718	2718	1302
2719	2719	1303
2720	2720	1304
2721	2721	1305
2722	2722	1306
2723	2723	1307
2724	2724	1308
2725	2725	1309
2726	2726	1310
2727	2727	1311
2728	2728	1312
2729	2729	1313
2730	2730	1314
2731	2731	1315
2732	2732	1316 HB505 INTRODUCED
2733	2733	Page 48
2734	2734	by other means.
2735	2735	(2) Mailing by registered or certified mail and
2736	2736	delivery by a private delivery service approved by the
2737	2737	Internal Revenue Service in accordance with Section26 U.S.C. §
2738	2738	7502(f) of the Internal Revenue Code of 1986 , as amended,
2739	2739	shall be deemed to have occurred, respectively, on the date of
2740	2740	mailing and the date of submission to the private delivery
2741	2741	service.
2742	2742	(3) Timely mailed document considered to be timely
2743	2743	filed.
2744	2744	(q) Rules and Forms.
2745	2745	The Alabama Tax Tribunal is authorized to promulgate
2746	2746	and adopt all reasonable rules pursuant to the Alabama
2747	2747	Administrative Procedure Act and forms as may be necessary or
2748	2748	appropriate to carry out the intent and purposes of this
2749	2749	chapter.
2750	2750	(r) Budget of Alabama Tax Tribunal.
2751	2751	The Chief Judge of the Alabama Tax Tribunal may
2752	2752	contract or enter into agreements with any private or
2753	2753	governmental agency, upon approval of the Director of Finance,
2754	2754	for the rental of office space, and the rental or purchase of
2755	2755	equipment, administrative or other support services, supplies,
2756	2756	and all other property or services necessary for the operation
2757	2757	of the Alabama Tax Tribunal. The funds for the operation of
2758	2758	the Alabama Tax Tribunal shall be administered by the Alabama
2759	2759	Tax Tribunal, through the chief judge. With respect to the
2760	2760	fiscal year beginning October 1, 2014, there shall be
2761	2761	transferred from the Revenue Department Administrative Fund to
2762	2762	the Alabama Tax Tribunal the amount of four hundred
2763	2763	1317
2764	2764	1318
2765	2765	1319
2766	2766	1320
2767	2767	1321
2768	2768	1322
2769	2769	1323
2770	2770	1324
2771	2771	1325
2772	2772	1326
2773	2773	1327
2774	2774	1328
2775	2775	1329
2776	2776	1330
2777	2777	1331
2778	2778	1332
2779	2779	1333
2780	2780	1334
2781	2781	1335
2782	2782	1336
2783	2783	1337
2784	2784	1338
2785	2785	1339
2786	2786	1340
2787	2787	1341
2788	2788	1342
2789	2789	1343
2790	2790	1344 HB505 INTRODUCED
2791	2791	Page 49
2792	2792	the Alabama Tax Tribunal the amount of four hundred
2793	2793	twenty-five thousand dollars ($425,000). The amount
2794	2794	transferred from the Revenue Department Administrative Fund
2795	2795	shall be disbursed to the Alabama Tax Tribunal in four equal
2796	2796	increments, at the beginning of each quarter of the fiscal
2797	2797	year. Thereafter, the The Chief Judge of the Alabama Tax
2798	2798	Tribunal, shall prepare an annual budget and funds shall be
2799	2799	appropriated annually by the Legislature from the Revenue
2800	2800	Department Administrative Fund to be used exclusively for the
2801	2801	operation of the Alabama Tax Tribunal."
2802	2802	Section 3. Section 1 of this act shall become effective
2803	2803	on October 1, 2025 and Section 2 of this act shall become
2804	2804	effective on June 1, 2025.
2805	2805	1345
2806	2806	1346
2807	2807	1347
2808	2808	1348
2809	2809	1349
2810	2810	1350
2811	2811	1351
2812	2812	1352
2813	2813	1353
2814	2814	1354
2815	2815	1355
2816	2816	1356