Alabama 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 the denial or revocation of licenses, permits, and certificates of title administered by the department; procedures for contesting any other act or failure to act by the department; appeals therefrom.
- 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-12 — Terms of contracts; termination; renewal.
- Section 40-2A-13 — Examination of taxpayer's records; additional assessments; procedures governing further examinations; written identification, etc.; simultaneous examinations; disclosure; taxpayer notification.
- Section 40-2A-14 — Licensing and bonding of private examining firms; violation; exemptions; reapplication.
- 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.