1. (1) The Tax Tribunal may decide the constitutionality of the Department’s application of a statute or regulation to a particular taxpayer or a self-administered county or municipality’s application of a statute, regulation, ordinance, or resolution to a particular taxpayer, but shall not have the authority to declare a statute, ordinance, or regulation unconstitutional on its face.

2. (2) If a taxpayer intends to challenge the constitutionality of a statute, ordinance, regulation, or resolution, the taxpayer may:

   1. (a) File a declaratory judgment action in the appropriate circuit court concerning the constitutional issue, and also appeal to the Tax Tribunal on the remaining non-constitutional issues, and request therein that the appeal before the Tax Tribunal should be held in abeyance until the constitutional issue is finally resolved; or
   2. (b) Appeal to the Tax Tribunal concerning the non-constitutional issues, and preserve in the notice of appeal the constitutional challenge until the case is appealed to circuit court; or
   3. (c) Appeal to the Tax Tribunal concerning the non-constitutional issues, and simultaneously file a declaratory action in circuit court concerning the constitutional challenge.

Author: William L. Thompson

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

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