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40-2A-8
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 any act or proposed act or refusal
to act concerning the denial or revocation of a license, permit, or certificate of title concerning
which the taxpayer has any interest. The notice must be mailed by either first-class U.S.
mail, U.S. mail with delivery confirmation, or certified U.S. mail to the taxpayer's last
known address. Any taxpayer aggrieved by any act or proposed act or refusal to act concerning
the denial or revocation of a license, permit, or certificate of title by the department shall
be entitled to file a notice of appeal from such act or proposed act or refusal to act with
the Alabama Tax Tribunal. Such notice of appeal must be filed within 30 days of the date notice
of such act or refusal to act is mailed to the taxpayer, and such appeal, if...
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40-12-449
Section 40-12-449 Suspension, revocation, or denial of license. (a) Subject to the appeal
provisions allowed under Chapter 2A, the commissioner may suspend or revoke a license issued
for the willful and intentional failure of the licensee to comply with this article. (b) A
license may be revoked or a license application may be denied by the department for any of
the following reasons: (1) Fraud practiced or any material misstatement in the license application.
(2) Change of condition after a license is granted or the failure to maintain qualification
for the license. (3) Skipping title assignment; accepting an open assignment of title whereby
the seller has signed the title to transfer ownership without listing the purchaser in the
title assignment. (4) Having no established place of business. (5) Failing to properly keep
and maintain records. (6) Knowingly dealing in stolen motor vehicles, parts, or accessories.
(7) Willful failure to comply with this article or any rule adopted under...
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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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27-61-1
Section 27-61-1 Surplus Lines Insurance Multi-State Compliance Compact. The Surplus
Lines Insurance Multi-State Compliance Compact Act is enacted into law and entered into with
all jurisdictions mutually adopting the compact in the form substantially as follows: PREAMBLE
WHEREAS, with regard to Non-Admitted Insurance policies with risk exposures located in multiple
states, the 111th United States Congress has stipulated in Title V, Subtitle B, the Non-Admitted
and Reinsurance Reform Act of 2010, of the Dodd-Frank Wall Street Reform and Consumer Protection
Act, hereafter, the NRRA, that: (A) The placement of Non-Admitted Insurance shall be subject
to the statutory and regulatory requirements solely of the insured's Home State, and (B) Any
law, regulation, provision, or action of any State that applies or purports to apply to Non-Admitted
Insurance sold to, solicited by, or negotiated with an insured whose Home State is another
State shall be preempted with respect to such application;...
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40-29-23.1
Section 40-29-23.1 Development and operation of financial institution data match program.
(a) For purposes of this section the following terms shall have the following meanings:
(1) ACCOUNT. A demand deposit account, checking account, negotiable withdrawal order account,
savings account, time deposit account, or money-market mutual fund account. (2) ACCOUNT HOLDER.
A person or persons authorized to perform transactions on behalf of an account. (3) DELINQUENT
TAXPAYER. A taxpayer with an outstanding tax liability for which a final assessment has been
entered that is no longer subject to appeal under the Alabama Taxpayer's Bill of Rights, so
that the assessment is final, due, and owing, and for whom both of the following conditions
are true: a. The tax liability remains unpaid after 10 days from the issuance of a final notice
before seizure by the department. b. The person is not making current timely installment payments
on the tax liability under agreement with the department. (4)...
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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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40-12-396
Section 40-12-396 License - Suspension or revocation; reasons for revocation or denial
of license. (a) The commissioner may, subject to the appeal provisions allowed in Chapter
2A of this Title 40, suspend or revoke any license issued for the willful and intentional
failure of the licensee to comply with the provisions of this article or for the willful failure
to maintain the business premises, location, and sign as described in the application. (b)
A license may be revoked or a license application may be denied by the Department of Revenue
for any of the following reasons: (1) Fraud practiced or any material misstatement in license
application. (2) Change of condition after a license is granted or the failure to maintain
qualification for the license. (3) Skipping title assignment; accepting open assignment of
title and/or bill of sale for a motor vehicle which is not completed by identifying the licensee
as the purchaser or assignee of the motor vehicle. (4) Having no established...
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40-2A-3
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter 2B, the following
terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX TRIBUNAL JUDGE. An associate
judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE. Any individual,
including, but not limited to, an attorney or certified public accountant with written authority
or power of attorney to represent a taxpayer before the department or the Alabama Tax Tribunal;
provided however, that nothing herein shall be construed as entitling any such individual
who is not a licensed attorney to engage in the practice of law. (3) CHIEF ALABAMA TAX TRIBUNAL
JUDGE or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2. (4) COMMISSIONER.
The commissioner of the department or his or her delegate. (5) COMPTROLLER. The Comptroller
of the State of Alabama. (6) DELEGATE. When used with reference to the commissioner means
any officer or employee of the department duly authorized by the commissioner,...
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11-51-90.1
Section 11-51-90.1 Definitions. As used in this article, the following terms shall have
the following meanings: (1) BUSINESS. Any commercial or industrial activity or any enterprise,
trade, profession, occupation, or livelihood, including the lease or rental of residential
or nonresidential real estate, whether or not carried on for gain or profit, and whether or
not engaged in as a principal or as an independent contractor, which is engaged in, or caused
to be engaged in, within a municipality. (2) BUSINESS LICENSE. An annual license issued by
a taxing jurisdiction for the privilege of doing any kind of business, trade, profession,
or any other activity in that jurisdiction, by whatever name called, which document is required
to be conspicuously posted or displayed except to the extent the taxpayer's business license
tax or other financial information is listed thereon or unless the municipality affirmatively
elects not to so require. However, municipal occupational licenses,...
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11-51-186
Section 11-51-186 Taxpayer rights; responsibilities of municipality; abatement of penalty.
(a) Rights of the taxpayer. (1) At or before the commencement of an examination of the books
and records of a taxpayer, the taxing jurisdiction shall provide to the taxpayer a written
description, in simple and non-technical terms, of the role of the taxing jurisdiction and
the taxpayer during the examination and a statement of the taxpayer's rights. (2) At or before
the issuance of a preliminary assessment, the taxing jurisdiction shall provide to the taxpayer
in simple and non-technical terms: a. A written description of the basis for the assessment
and any penalty asserted with respect to the assessment. b. A written description of the method
by which the taxpayer may request an administrative review of the preliminary assessment.
(3) At or before the issuance of a final assessment, the taxing jurisdiction shall inform
the taxpayer by a written statement of his or her right to appeal to the...
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