PocketLaw | Code Of Alabama | Alabama Taxpayers' Bill of Rights and

Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act.

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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-16

Reserved.

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.