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. - This chapter shall be known and may be cited as...

Section 40-2A-2 - Legislative Intent; Scope; Exclusiveness. - (1) LEGISLATIVE INTENT. a. The legislative intent of this chapter...

Section 40-2A-3 - Definitions. - For the purposes of this chapter and Chapter 2B, the...

Section 40-2A-4 - Taxpayers' Bill of Rights. - (a) Rights of the taxpayer. (1) For purposes of this...

Section 40-2A-5 - Authority to Issue Revenue Rulings. - (a) The commissioner may, in addition to all other powers...

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. - (a) The state or any county or municipal governing authority...

Section 40-2A-7 - Uniform Revenue Procedures. - (a) Maintenance of records; audit and subpoena authority; authority to...

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. - (a) The department shall notify a taxpayer in writing of...

Section 40-2A-8.1 - Appeals Concerning Ownership and Title to a Motor Vehicle or Manufactured Home. - Notwithstanding Section 40-2A-8, any appeal concerning competing ownership claims related...

Section 40-2A-9 - Procedures Governing Appeals to the Administrative Law Division; Authority of Administrative Law Judge. - Repealed by Act 2014-146, §2, effective October 1, 2014.

Section 40-2A-10 - Confidentiality, Disclosure, and Exchange of Tax Returns and Tax Information. - THIS SECTION WAS AMENDED BY ACT 2019-101 IN THE 2019...

Section 40-2A-11 - Civil Penalties Levied in Addition to Other Penalties Provided by Law. - (a) Failure to timely file return. Except in the case...

Section 40-2A-11.1 - Civil Penalties for Unethical Tax Preparation Conduct. - (a) For purposes of the individual income tax imposed by...

Section 40-2A-12 - Terms of Contracts; Termination; Renewal. - No contract between a self-administered municipality or county and a...

Section 40-2A-13 - Examination of Taxpayer's Records; Additional Assessments; Disclosure Requirements; Taxpayer Notification. - (a) The Department of Revenue, a governing body of a...

Section 40-2A-14 - Certification of Examiners; Bonding of Private Auditing or Collecting Firms; Violations; Exemptions; Confidentiality Requirements. - (a) Except as provided in subsection (c), any examiner employed...

Section 40-2A-15 - Alabama Local Tax Institute of Standards and Training - Creation; Composition; Duties. - (a) There is hereby created the Alabama Local Tax Institute...

Section 40-2A-17 - Allocation , etc., of Gross Income, Deductions, etc., Between Entities Controlled by the Same Interests; Improper Contingent Fees. - For purposes of the tax imposed in Chapter 18 of...

Section 40-2A-18 - Interest on Final Assessment. - Interest on any final assessment accrues from the date of...