Chapter 2A — ALABAMA TAXPAYERS' BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES ACT.
- Section 40-2A-1 Short title.
- Section 40-2A-2 Legislative intent; scope; exclusiveness.
- Section 40-2A-3 Definitions.
- Section 40-2A-4 Taxpayers' bill of rights.
- Section 40-2A-5 Authority to issue revenue rulings.
- Section 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.
- Section 40-2A-7 Uniform revenue procedures.
- Section 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
- Section 40-2A-9 Procedures governing appeals to the Administrative Law Division; authority of administrative law judge.
- Section 40-2A-10 Confidentiality, disclosure, and exchange of tax returns and tax information.
- Section 40-2A-11 Civil penalties levied in addition to other penalties provided by law.
- Section 40-2A-11.1 Civil penalties for unethical tax preparation conduct.
- Section 40-2A-12 Terms of contracts; termination; renewal.
- Section 40-2A-13 Examination of taxpayer's records; additional assessments; procedures governing further examinations; written identification, etc.; simultaneous examinations; disclosure; taxpayer
- Section 40-2A-14 Licensing and bonding of private examining firms; violation; exemptions; reapplication.
- Section 40-2A-15 Alabama Local Tax Institute of Standards and Training - Creation; composition; duties.
- Section 40-2A-17 Allocation , etc., of gross income, deductions, etc., between entities controlled by the same interests; improper contingent fees.
- Section 40-2A-18 Interest on final assessment.