(a) The Department of Revenue, by administrative rule, shall suspend the collection of a tax or fee which it is authorized to collect when the cost of administering the collection of such tax or fee has exceeded the total amount of the tax or fee collected for each of the previous three fiscal years.
Should it be determined that the suspension of a tax or fee collection would result in reduced local revenues, the department shall notify the affected localities prior to filing a notice, pursuant to the Administrative Procedure Act, to promulgate an administrative rule to suspend the tax or fee.
(b) Notwithstanding subsection (a), the department shall not suspend the collection of a tax or fee in any of the following cases:
(1) If such tax or fee is mandated by federal law or regulation.
(2) If discontinuing the collection of such tax or fee would result in reduced federal funding received from the federal government that exceeds the state costs of collecting the tax or fee.
(3) If discontinuing the collection of a tax or fee would result in reduced state and local revenues that exceeds the state costs of collecting the tax or fee.
(4) If suspending collection of the tax or fee would negatively affect the public health, safety, or welfare.
(c) No administrative rule promulgated pursuant to this section shall be applied retroactively.
(d) In accordance with Sections 41-22-5.1 and 41-22-5.2, also known as the Red Tape Reduction Act, any rule promulgated pursuant to this section shall be reviewed not less than every five years. Should it be determined that the administrative cost of collecting a tax or fee no longer exceeds the total amount of tax or fee that could be collected, any corresponding rule suspending the collection of the tax or fee shall be repealed by the department.
If such rule is repealed, no tax or fee shall be due for any periods for which the rule was in effect.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 1 - General Provisions.
Section 40-1-2 - Lien for Taxes - Generally.
Section 40-1-3 - Lien for Taxes - Date of Lien.
Section 40-1-4 - Lien for Taxes - Preferred Claim.
Section 40-1-5 - Reports; Remitting of Payments.
Section 40-1-7 - Liability of Agents for Taxes.
Section 40-1-8 - Liability of Receivers and Trustees.
Section 40-1-9 - Equalization of Taxation of State and National Banks.
Section 40-1-10 - Duty of Salaried Officers as to Disposition of Fees Collected.
Section 40-1-13 - Defense of Actions Involving Revenue Laws.
Section 40-1-14 - Payment of Court Costs.
Section 40-1-15 - Execution Sufficient Warrant for Levy.
Section 40-1-16 - Copies of Books, Records, Papers, etc., Admitted in Evidence.
Section 40-1-17 - Judgment on Verdict in Favor of State Against Officers.
Section 40-1-18 - Falsely Returning List of Taxpayer as Sworn To.
Section 40-1-19 - Bank Officer Failing to Make, Swear To, and Deliver Required Statements.
Section 40-1-20 - Taxing Authorities Acting as Attorney for Taxpayer.
Section 40-1-21 - Access to Books and Records of Revenue Officers.
Section 40-1-22 - Penalty for Officers Who Neglect Duty.
Section 40-1-23 - Liability of Officers for Conversion.
Section 40-1-24 - Duty of Sheriff in Selling Property Under Execution, Etc.
Section 40-1-25 - Dealing in State Securities.
Section 40-1-26 - Falsely and Fraudulently Procuring State Warrants.
Section 40-1-27 - Payment of Taxes by Lienors.
Section 40-1-28 - Impeachment of Officers.
Section 40-1-29 - Form of Notices to Taxpayers.
Section 40-1-30 - Notice Required to Be Given by Registered Mail May Be Given by Certified Mail.
Section 40-1-31 - Distribution of Revenues Collected.
Section 40-1-31.1 - Disposition of Certain Fees.
Section 40-1-32.1 - Education Trust Fund Proration Prevention Act.
Section 40-1-35 - Enforcement of Liability for Taxes Imposed by Other States.
Section 40-1-37 - Ratification of Certain Municipal or County Elections as to Levy of Special Taxes.
Section 40-1-39 - Prompt Returns, Reports, Payments, and Settlements.
Section 40-1-40 - Actions Against Officers.
Section 40-1-41 - Correction of Settlements of Assessors.
Section 40-1-42 - Overpayments Into State Treasury.
Section 40-1-44 - Interest on Delinquent Taxes and Overpayments.
Section 40-1-45 - Timely Mailing Treated as Timely Filing and Paying.
Section 40-1-46 - Payment to Certain Certified Appraisers, Mappers, or Tax Administrators.
Section 40-1-47 - Investment of Ad Valorem Taxes.
Section 40-1-48 - Investment of Ad Valorem Taxes - Use of Special Funds.
Section 40-1-49 - Suspension of Collection When Costs Exceed Amounts Collected.
Section 40-1-50 - Reporting Requirements of State Agencies Administering Economic Tax Incentives.