- (1) The appointment of a hearing officer in tax matters shall be in accordance with Rule 480-1-1-.05.
- (2) The proceedings on any contested tax matters before a hearings officer shall be presented and heard generally in the manner prescribed in rules 480-1-4-.06 through 480-1-4-.09.
- (3) The decision and subsequent appeal rights shall be in accordance with the Code of Ala. 1975, §§25-4-54(c)(4), 25-4-54(h), 25-4-97 and 25-4-134.
Author: George Cocoris
Statutory Authority: Code of Ala. 1975, §§25-2-7, 25-2-8 and 25-4-111.