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Official Government Sites
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- 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 by the department; appeals therefrom.
- 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-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 notification.
- 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-16 RESERVED.
- Section 40-2A-17 Allocation , etc., of gross income, deductions, etc., between entities controlled by the same interests; improper contingent fees. THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER. THIS SECTION HAS NOT BEEN CODIFIED BY THE LEGISLATURE.
- Section 40-2A-18 Interest on final assessment. THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER. THIS SECTION HAS NOT BEEN CODIFIED BY THE LEGISLATURE.
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