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.

(a) The department shall notify a taxpayer in writing of any act or proposed act or refusal to act concerning the denial or revocation of a license, permit, or certificate of title concerning which the taxpayer has any interest. The notice must be mailed by either first-class mail or certified mail to the taxpayer's last known address. Any taxpayer aggrieved by any act or proposed act or refusal to act by the department shall be entitled to file a notice of appeal from such act or proposed act or refusal to act with the administrative law division. Such notice of appeal must be filed within 30 days of the date notice of such act or refusal to act is mailed to the taxpayer, and such appeal, if timely filed, shall proceed as herein provided for appeals to the administrative law division.

(b) The department may proceed with the intended action if no appeal is filed by the taxpayer with the administrative law division within 30 days of the mailing of the notice by the department to the taxpayer.

(c) This section shall not apply to the procedures governing assessments and refunds which are otherwise provided for by this chapter, or to intradepartmental personnel actions or any matter which is the subject of any action then pending in state or federal court, or to the collection of any liability due the department.

(d) A taxpayer may appeal any matter governed by this section to the circuit court only after exhausting his appeal rights provided under this section. Any appeal to the circuit court must be from a final order issued by the administrative law judge.

(Acts 1992, No. 92-186, p. 349, §7.)