Chapter2A. ALABAMA TAXPAYERS' BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES ACT.  


§ 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 the denial or revocation of licenses, permits, and certificates of title administered by the department; procedures for contesting any other act or failure to act by the department; appeals therefrom.
§ 40-2A-9. Repealed by Act 2014-146, §2, effective October 1, 2014. Procedures governing appeals to the Administrative Law Division; authority of administrative law judge.
§ 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; procedures governing further examinations; written identification, etc.; simultaneous examinations; disclosure; taxpayer notification.
§ 40-2A-14. Licensing and bonding of private examining firms; violation; exemptions; reapplication.
§ 40-2A-15. Alabama Local Tax Institute of Standards and Training - Creation; composition; duties.
§ 40-2A-16. RESERVED.
§ 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.