The bill HB505 amends various sections of the Code of Alabama 1975 to enhance taxpayer rights and streamline the operations of the Alabama Tax Tribunal. Key changes include extending the time period for taxpayers to appeal decisions to the Alabama Tax Tribunal or circuit court, aligning the compensation of tribunal judges with that of administrative law judges, and allowing the Department of Revenue to assess additional taxes within one year of being notified of changes to a taxpayer's federal tax returns. The bill also clarifies the procedures for filing petitions for refunds of overpaid taxes and establishes the framework for the Alabama Tax Tribunal, including the appointment and qualifications of judges, while ensuring that taxpayers have clear guidelines for appealing tax assessments and decisions.

Additionally, the bill introduces provisions that allow self-administered counties and municipalities to elect out of the jurisdiction of the Alabama Tax Tribunal, while ensuring that any pending appeals will continue to be heard. It specifies the timeline and requirements for filing responses and amendments in appeals, establishes a discovery process, and outlines the procedures for rehearing and circuit court appeals. Notably, the bill deletes references to the Internal Revenue Code of 1986 regarding fees for services related to subpoenas, aiming to improve the efficiency and fairness of tax administration in Alabama. Overall, HB505 seeks to create a more structured and efficient judicial process for tax-related cases while safeguarding taxpayer rights.

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