The bill HB505 amends the Code of Alabama 1975, specifically Sections 40-2A-7 and 40-2A-8, to enhance taxpayer rights by extending the appeal period for taxpayers to contest decisions made by the Alabama Tax Tribunal or circuit court. It introduces new legal language that aligns the compensation of Alabama Tax Tribunal judges with that of administrative law judges, while also deleting outdated references to the Internal Revenue Code. The bill aims to streamline the appeals process and improve the efficiency of tax administration in Alabama by allowing taxpayers to appeal final assessments without the requirement of upfront payment, provided they meet certain conditions.

Additionally, HB505 outlines the procedures for filing appeals and petitions for refunds, clarifying the roles of self-administered counties and municipalities in relation to the Alabama Tax Tribunal. It establishes that these local entities can elect out of the Tribunal's jurisdiction and outlines the process for revocation of that election. The bill also emphasizes informal discovery efforts, updates representation rules, and specifies that the Tribunal's final orders will have the same effect as circuit court judgments unless altered on appeal. Overall, the amendments introduced in HB505 are designed to protect taxpayer rights while ensuring a more efficient and fair tax dispute resolution process in Alabama.

Statutes affected:
Introduced: 40-2B-2, 40-2A-7, 40-2A-8, 40-2A-7, 40-17A-12, 40-29-90, 40-29-91, 40-29-72, 40-29-73, 40-18-8, 40-18-8, 40-18-8, 40-18-8, 40-18-6, 40-18-8, 40-29-71, 40-29-71, 40-2A-8, 32-8-34, 40-2B-2, 40-2B-2
Enrolled: 40-2B-2, 40-2A-7, 40-2A-8, 40-2A-7, 40-17A-12, 40-29-90, 40-29-91, 40-29-72, 40-29-73, 40-18-8, 40-18-8, 40-18-8, 40-18-8, 40-18-6, 40-18-8, 40-29-71, 40-29-71, 40-2A-8, 32-8-34, 40-2B-2, 40-2B-2