Chapter 2A - Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act.

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-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-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.

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