Code of Alabama
Chapter 2A - Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act.
Section 40-2A-1 - Short Title.

This chapter shall be known and may be cited as the "Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act."

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Structure Code of Alabama

Code of Alabama

Title 40 - Revenue and Taxation.

Chapter 2A - Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act.

Section 40-2A-1 - Short Title.

Section 40-2A-2 - Legislative Intent; Scope; Exclusiveness.

Section 40-2A-3 - Definitions.

Section 40-2A-4 - Taxpayers' Bill of Rights.

Section 40-2A-5 - Authority to Issue Revenue Rulings.

Section 40-2A-6 - Government Contract for Examination of Taxpayer's Records Where Compensation, etc., Contingent Upon Tax, Interest, etc., Assessed or Collected; Violation; Costs of Examination.

Section 40-2A-7 - Uniform Revenue Procedures.

Section 40-2A-8 - Procedures Governing Denial or Revocation of Licenses, Permits, and Certificates of Title; Procedures for Contesting Any Other Act or Failure to Act; Appeals.

Section 40-2A-8.1 - Appeals Concerning Ownership and Title to a Motor Vehicle or Manufactured Home.

Section 40-2A-9 - Procedures Governing Appeals to the Administrative Law Division; Authority of Administrative Law Judge.

Section 40-2A-10 - Confidentiality, Disclosure, and Exchange of Tax Returns and Tax Information.

Section 40-2A-11 - Civil Penalties Levied in Addition to Other Penalties Provided by Law.

Section 40-2A-11.1 - Civil Penalties for Unethical Tax Preparation Conduct.

Section 40-2A-12 - Terms of Contracts; Termination; Renewal.

Section 40-2A-13 - Examination of Taxpayer's Records; Additional Assessments; Disclosure Requirements; Taxpayer Notification.

Section 40-2A-14 - Certification of Examiners; Bonding of Private Auditing or Collecting Firms; Violations; Exemptions; Confidentiality Requirements.

Section 40-2A-15 - Alabama Local Tax Institute of Standards and Training - Creation; Composition; Duties.

Section 40-2A-17 - Allocation , etc., of Gross Income, Deductions, etc., Between Entities Controlled by the Same Interests; Improper Contingent Fees.

Section 40-2A-18 - Interest on Final Assessment.