40-2A-1
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." (Acts 1992, No. 92-186,
p. 349, §1(b).)...
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16-6D-9
Section 16-6D-9 Tax credit claims; administrative accountability; verification of requirements;
rules and procedures. (a)(1) An individual taxpayer who files a state income tax return and
is not claimed as a dependent of another taxpayer, a taxpayer subject to the corporate income
tax levied by Chapter 18 of Title 40, an Alabama S corporation as defined in Section 40-18-160,
or a Subchapter K entity as defined in Section 40-18-1 may claim a credit for a contribution
made to a scholarship granting organization. If the credit is claimed by an Alabama S corporation
or Subchapter K entity, the credit shall pass through to and may be claimed by any taxpayer
eligible to claim a credit under this subdivision who is a shareholder, partner, or member
thereof, based on the taxpayer's pro rata or distributive share, respectively, of the credit.
(2) The tax credit may be claimed by an individual taxpayer or a married couple filing jointly
in an amount equal to 100 percent of the total...
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41-9-219.4
Section 41-9-219.4 Recapture of tax credit; notice (a) The Department of Revenue shall recapture,
from the taxpayer that claimed or is entitled to claim the credit on a return, the tax credit
allowed under this article if, at any time during the seven-year period beginning on the date
of the original issue to the qualified equity investment in a qualified community development
entity, one of the following occurs: (1) Where any amount of the federal tax credit available
with respect to a qualified equity investment that is eligible for a tax credit under this
article is recaptured under Section 45D of the Internal Revenue Code of 1986, as amended,
the Department of Revenue's recapture shall be proportionate to the federal recapture with
respect to that qualified equity investment, and may then reallocate the recaptured credits
to other qualified taxpayers in the year of recapture, without regard for the annual allocation
limitation found in Section 41-9-219.2. (2) The Department of...
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11-51-191
Section 11-51-191 Determination of amounts due; preliminary and final assessments; review;
appeal; refund for overpayment. (a) If the taxing jurisdiction determines that the amount
of any business license tax reported on or remitted with a business license remittance form
is incorrect, if no business license remittance form is filed within the time prescribed,
or if the information provided on the form is insufficient to allow the taxing jurisdiction
to determine the proper amount of business license tax due, the taxing jurisdiction may calculate
the correct amount of the tax based on the most accurate and complete information reasonably
obtainable. The taxing jurisdiction may thereafter enter a preliminary assessment for the
correct amount of business license tax, including any applicable penalty and interest. Nothing
contained herein shall limit or restrict a municipality's right to seek injunctive relief
under Section 11-51-150, et seq. (b) If the amount of business license tax...
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40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
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40-26B-76
Section 40-26B-76 Notice of assessment. (a)(1) The department shall send a notice of assessment
to each privately operated hospital informing the hospital of the assessment rate, the hospital's
net patient revenue calculation, and the estimated assessment amount owed by the hospital
for the applicable fiscal year. (2) Annual notices of assessment shall be sent at least 30
days before the due date for the first quarterly assessment payment of each fiscal year. (b)(1)
The privately operated hospital shall have 30 days from the date of its receipt of a notice
of assessment to review and verify the assessment rate, the hospital's net patient revenue
calculation, and the estimated assessment amount. (2) If a privately operated hospital disputes
the hospital's net patient revenue calculation and the estimated assessment amount, the hospital
shall notify the department of the disputed amounts within 15 business days of notification
of the assessment by the department. The hospital and the...
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40-2A-15
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 of Standards and Training.
All costs of operating the institute shall be paid from public funds appropriated, contributions
received, or fees and license revenues collected for this purpose. (b) The institute shall
operate under the direction and supervision of a board of directors. The board shall organize,
administer, control, oversee, and advise the institute so that the institute may carry out
the purposes of this section. The board shall promulgate reasonable rules and regulations
to effectuate this intent. (c) The board shall consist of six members as follows: (1) Three
representatives appointed by the Alabama League of Municipalities, who shall either be municipal
officers, employees, or attorneys, at least one of whom shall be a municipal revenue officer
or finance officer. (2) Three representatives appointed by the...
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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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40-2A-4
Section 40-2A-4 Taxpayers' bill of rights. (a) Rights of the taxpayer. (1) For purposes of
this subsection and subsections (c) and (d), the term "department" shall include
the Department of Revenue, a self-administered county or municipality, or a private examining
or collecting firm, depending on whether the Department of Revenue, a self-administered county
or municipality, or private examining or collecting firm is conducting the examination of
the taxpayer. (2) At or before the commencement of an examination of the books and records
of a taxpayer, the department shall provide to the taxpayer the current version of Publication
1A. Publication 1A shall provide, in simple and non-technical terms, a statement of the taxpayer's
rights. Those rights include the right to be represented during an examination, an explanation
of their appeal rights, and the right to know the criteria and procedures used to select taxpayers
for an examination. (3) At or before the issuance of a preliminary...
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40-9F-3
Section 40-9F-3 Standards for approval; application, rehabilitation plan; review; certification;
tax credit certification; fees; report to Legislature. (a) The commission shall develop standards
for the approval of the substantial rehabilitation of qualified structures for which a tax
credit is sought. The standards shall take into account whether the substantial rehabilitation
of a qualified structure is consistent with the historic character of the structure or of
the Registered Historic District in which the property is located. (b) Prior to beginning
any substantial rehabilitation work on a qualified structure, the owner shall submit an application
and rehabilitation plan to the commission and an estimate of the qualified rehabilitation
expenditures under the rehabilitation plan; provided, however, that the owner, at its own
risk, may incur qualified rehabilitation expenditures no earlier than six months prior to
the submission of the application and rehabilitation plan that are...
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