No contract between a self-administered municipality or county and a private auditing or collecting firm entered into for the purpose of examining or collecting municipal or county taxes shall have a term in excess of three years, including any renewal or extension options, and any contract between a self-administered municipality or county and a private auditing or collecting firm shall terminate automatically, whether or not it is stated in the contract, if the private auditing or collecting firm loses or forgoes its license under Sections 40-2A-13 or 40-2A-14. The limitation on the term of a contract between a self-administered county or municipality and a private auditing or collecting firm does not prohibit the negotiation of a new contract between the parties following expiration of a properly executed contract. Contracts executed on or after October 1, 2016, shall be subject to termination upon either party giving 90 days' written notice to the other party.
Structure 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-7 - Uniform Revenue Procedures.
Section 40-2A-8.1 - Appeals Concerning Ownership and Title to a Motor Vehicle or Manufactured Home.
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.