Alabama enacts legislation to create independent Tax Tribunal

Alabama has enacted legislation, the Taxpayer Fairness Act, to amend procedural provisions and create the Alabama Tax Tribunal to replace the Administrative Law Division of the Alabama Department of Revenue. The Tax Tribunal, which will begin operating on Oct. 1, 2014, is an independent executive branch agency created to hear appeals of tax and other matters administered by the Department and certain self-administered counties and municipalities that have elected to participate with the Tax Tribunal. The legislation is based on the Model State Administrative Tax Tribunal Act drafted by the American Bar Association, but there are some notable differences, as discussed below, between the Alabama legislation and the Model Act.

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