Ala. Admin. Code r. 887-X-1-.10

Current through Register Vol. 43, No. 1, October 31, 2024

Section 887-X-1-.10 - Representation Before The Tax Tribunal

(1) The Department shall be represented at any appeal or other proceeding before the Tax Tribunal by its legal counsel, assistant counsel, or special counsel acting in accordance with the authority and duties imposed under Sections 40-2-60 through 40-2-66. Any self-administered county or municipality that has not opted-out and divested the Tax Tribunal of jurisdiction to hear its appeals shall be represented at any appeal or other proceeding before the Tax Tribunal by an attorney employed with or contracted for by the county or municipality, or any other authorized representative or designee of the county or municipality.

(2) Taxpayers or other parties in an appeal or other proceeding before the Tax Tribunal may represent themselves, or be represented by an authorized representative who is an attorney licensed to practice in Alabama or any other state, or an attorney employed by or a member or partner in an accounting or professional services firm, or by a CPA or accountant licensed in Alabama or any other state, or by any duly authorized officer, employee, partner or member of the taxpayer, or by any other duly authorized representative.

Amended by Alabama Administrative Monthly Volume XXXII, Issue No. 12, September 30, 2014, eff. 10/14/2014.

Author: William L. Thompson

Statutory Authority:Code of Ala. 1975, § 40-2B-1