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Code of Alabama
Title 40
Chapter 2A
Ala. Code § 40-2A et seq.
Alabama Taxpayers’ Bill of Rights and Uniform Revenue Procedures Act
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40-2A-1
Short Title.
40-2A-2
Legislative Intent; Scope; Exclusiveness.
40-2A-3
Definitions.
40-2A-4
Taxpayers’ Bill of Rights.
40-2A-5
Authority to Issue Revenue Rulings.
40-2A-6
Government Contract for Examination of Taxpayer’s Records Where Compensation, Etc., Contingent Upon Tax, Interest, Etc., Assessed or Collected; Violation; Costs of Examination.
40-2A-7
Uniform Revenue Procedures.
40-2A-8
Procedures Governing Denial or Revocation of Licenses, Permits, and Certificates of Title; Procedures for Contesting Other Acts or Failures to Act; Appeals.
40-2A-8.1
Appeals Concerning Ownership and Title to a Motor Vehicle or Manufactured Home.
40-2A-9
Procedures Governing Appeals to the Administrative Law Division; Authority of Administrative Law Judge.
Repealed
40-2A-10
Confidentiality, Disclosure, and Exchange of Tax Returns and Tax Information.
40-2A-11
Civil Penalties Levied in Addition to Other Penalties Provided by Law.
40-2A-11.1
Civil Penalties for Unethical Tax Preparation Conduct.
40-2A-12
Terms of Contracts; Termination; Renewal.
40-2A-13
Examination of Taxpayer’s Records; Additional Assessments; Disclosure Requirements; Taxpayer Notification.
40-2A-14
Certification of Examiners; Bonding of Private Auditing or Collecting Firms; Violations; Exemptions; Confidentiality Requirements.
40-2A-15
Alabama Local Tax Institute of Standards and Training - Creation; Composition; Duties.
40-2A-16
Reserved.
Repealed
40-2A-17
Allocation , Etc., of Gross Income, Deductions, Etc., Between Entities Controlled by the Same Interests; Improper Contingent Fees.
40-2A-18
Interest on Final Assessment.