Ala. Admin. Code r. 887-X-1-.9

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

Section 887-X-1-.9 - Jurisdiction Of The Tax Tribunal To Hear Appeals Involving Self-Administered Counties And Municipalities

(1) The Tax Tribunal shall have jurisdiction to hear appeals of any final assessment or denied refund of any sales, use, rental, or lodgings tax levied or collected by or on behalf of any self-administered county or municipality, unless the self-administered county or municipality has duly opted-out and thereby divested the Tax Tribunal of jurisdiction over such appeals. If a self-administered county or municipality has not duly opted-out and divested the Tax Tribunal of jurisdiction, such appeals to the Tax Tribunal shall be governed by the procedures in these regulations and Section 40-2A-7.

(2) A self-administered county or municipality may opt-out and divest the Tax Tribunal of jurisdiction by delivering to the Tax Tribunal a copy of the ordinance or resolution of its governing body evidencing the election to opt-out. The Tax Tribunal shall publish notice of the opt-out on its website within 7 days from the date it receives the ordinance or resolution, except that any ordinance or resolution evidencing an election to opt-out that is received by the Tax Tribunal before October 1, 2014 shall be published on such website on October 1, 2014. The election shall be effective on the date the notice is published. Any appeal involving a self-administered county or municipality that was pending in the Tax Tribunal before notice of the opt-out election was published shall be heard and finally decided by the Tax Tribunal.

(3) A self-administered county or municipality may revoke its election to opt-out and prospectively confer jurisdiction on the Tax Tribunal by delivery to the Tax Tribunal a copy of the ordinance or resolution of its governing body evidencing the revocation of the opt-out. The Tax Tribunal shall promptly publish notice of the revocation of the opt-out on its website within 7 days from the date it receives the ordinance or resolution, and the revocation shall be effective on the date the notice is published. The Tax Tribunal shall thereafter have jurisdiction to hear appeals of final assessments or denied refunds of the county's or municipality's sales, use, rental, or lodging taxes that are entered or denied after the date of publication of the notice.

(4) A self-administered county or municipality may opt-out or revoke an opt-out election only once during a calendar year. If an appeal is timely filed with the Tax Tribunal after a self-administered county or municipality has properly opted-out, the appeal shall be transferred to and deemed as timely filed with the county or municipality. Likewise, if an appeal is timely filed with a self-administered county, municipality, or designee after the county or municipality has revoked the election to opt-out, the appeal shall be transferred to and deemed as timely filed with the Tax Tribunal.

Ala. Admin. Code r. 887-X-1-.9

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