Chapter 2A - ALABAMA TAXPAYERS' BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES ACT
- 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 denial or revocation of licenses, permits, and certificates of title; procedures for contesting any other act or failure to act; appeals
- Section 40-2A-8.1 - Appeals concerning ownership and title to a motor vehicle or manufactured home
- Section 40-2A-9 - [Repealed]
- 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-11.1 - Civil penalties for unethical tax preparation conduct
- Section 40-2A-12 - Terms of contracts; termination; renewal
- Section 40-2A-13 - Examination of taxpayer's records; additional assessments; disclosure requirements; taxpayer notification
- Section 40-2A-14 - Certification of examiners; bonding of private auditing or collecting firms; violations; exemptions; confidentiality requirements
- 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
- Section 40-2A-18 - Interest on final assessment