Taxpayers; Bill Of Rights And Uniform Revenue Procedures | Midpage

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Alabama Administrative Code

Chapter 810-14-1

Taxpayers; Bill Of Rights And Uniform Revenue Procedures

Alabama Department of Revenue

810-14-1-.01Scope Of The Rules 810-14-1-.02Guidelines For Granting Administrative Reviews 810-14-1-.03Cost Of Transcripts And Recordings 810-14-1-.04Installment Payment Agreements 810-14-1-.05Procedure For Abatement Of Penalties 810-14-1-.06Revenue Rulings 810-14-1-.07Maintenance Of Records 810-14-1-.07.01Model Recordkeeping And Retention Regulation In An Electronic Environment 810-14-1-.08Fees And Costs For Witnesses 810-14-1-.09Entry Of Preliminary Assessment; Final Assessment Of Uncontested Tax; Execution Of Preliminary And Final Assessments 810-14-1-.10Time Limitation For Entering Preliminary Assessment 810-14-1-.11Six-Year Time Limitation For Omission Of 25 Percent Or More Of Taxable Base 810-14-1-.12Second Inspection Of A Taxpayer's Books And Records 810-14-1-.13Service Of Preliminary And Final Assessments 810-14-1-.14Filing A Written Petition For Review 810-14-1-.15Entry Of Final Assessment 810-14-1-.16Uniform Revenue Procedures - Appeal From Final Assessment 810-14-1-.17Procedure For Refund Of Local Taxes 810-14-1-.18Petitions For Refund Allowed 810-14-1-.19Time Limitations For Filing Petitions For Refund 810-14-1-.20Limitation With Respect To Net Operating Loss Carrybacks 810-14-1-.21Procedures If Refunds Granted; Credit Of Refund; Payment Of Other Taxes; Payment Of Interest 810-14-1-.22Denial Or Revocation Of Licenses, Account Numbers, Permits And Certificates (Including Motor Vehicle Certificates Of Title)810-14-1-.23Procedures For The Use And Acceptance Of Electronic Signatures Under The Uniform Electronic Transactions Act (UETA)810-14-1-.24Proper Time To File A Tax Lien 810-14-1-.25Release Of Lien Information To Third Parties 810-14-1-.26Release Of Information Necessary To Comply With Sections 40-23-25, 40-23-82, and 40-12-224, Code Of Ala. 1975 810-14-1-.29General Disclosure And Exchange Of Information Guidelines 810-14-1-.30Penalty For Failure To Timely Pay Tax 810-14-1-.30.01Penalty For Failure To Timely File Tax 810-14-1-.31Penalty For Underpayment Due To Negligence 810-14-1-.32Penalty For Underpayment Due To Fraud 810-14-1-.33Penalty For Frivolous Return 810-14-1-.33.01Assessment And Waive Of Civil Penalties 810-14-1-.34Interest On Underpayment Of Tax 810-14-1-.34.01Interest On Underpayment Of Tax-Large Corporations 810-14-1-.35Interest On Refunds 810-14-1-.36Government Contract For Examination Of Taxpayer's Records Where Compensation Contingent Upon Tax, Interest, Etc. Assessed Or Collected