Ala. Admin. Code r. 480-4-2-.24

Current through Register Vol. 43, No. 3, December 31, 2024

Section 480-4-2-.24 - Appointment Of Hearings Officer On Contested Tax Cases

(1) The appointment of a hearing officer in tax matters shall be in accordance with Rule 480-1-1-.05.

(2) The proceedings on any contested tax matters before a hearings officer shall be presented and heard generally in the manner prescribed in rules 480-1-4-.06 through 480-1-4-.09.

(3) The decision and subsequent appeal rights shall be in accordance with the Code of Ala. 1975, §§ 25-4-54(c)(4), 25-4-54(h), 25-4-97 and 25-4-134.

Author: George Cocoris

Ala. Admin. Code r. 480-4-2-.24

Statutory Authority:Code of Ala. 1975, §§ 25-2-7, 25-2-8 and 25-4-111.