The definitions set forth in Section 40-2A-3 shall apply to these regulations and generally to appeals before the Tax Tribunal. In addition, the following words and phrases shall have the following meanings:

1. (1) Answer. A document required to be filed by the Department or a self-administered county or municipality in response to an appeal filed by a taxpayer or petitioner.
2. (2) Designee. An agent of one or more self-administered taxing jurisdictions authorized to administer or collect, or both, the jurisdiction’s sales, use, rental or lodging taxes, which may include another self-administered taxing jurisdiction or a “private auditing or collecting firm,” as defined in Section 40-2A-3.
3. (3) Formal Discovery. Any form of discovery allowed by these regulations that is approved and ordered by a Tax Tribunal Judge.
4. (4) Tax Tribunal. The Alabama Tax Tribunal.
5. (5) Tax Tribunal Judge. The chief or an associate judge of the Tax Tribunal.
6. (6) Taxing Authority. The Department of Revenue or a self-administered county or municipality that is a party in a case before the Tax Tribunal.
7. (7) Regulation. A rule governing the Department issued under the Alabama Administrative Procedure Act.

Author: William L. Thompson

Statutory Authority: Code of Ala. 1975, §40-2B-1

History: New Rule: Filed September 9, 2014 effective October 14, 2014.