Nothing in this chapter is intended to create or establish new causes of action in any court. Nothing in this chapter shall be construed as a waiver of any sovereign or qualified immunity.

Author: Clifford Smith

Statutory Authority: Code of Ala. 1975, §§41-27-10; 26 U.S.C. §6103(p)(4)(C); P.L. 92-544.

History: New Rule: Published September 30, 2021; effective November 14, 2021.