HB42 Alabama 2014 Session

Summary

Primary Sponsor

Wayne Johnson

Republican

Session

Regular Session 2014

Title

Taxpayers, discriminatory misconduct by Revenue Department against Alabama taxpayers prohibited, penalties, Alabama Taxpayer Non-Discrimination and Protection Act

Summary

HB42 would prohibit discriminatory misconduct by the Department of Revenue and local governments against Alabama taxpayers and create misdemeanor penalties and disciplinary actions for violations.

What This Bill Does

If enacted, the bill would make it illegal for Department of Revenue employees or any county or municipal government, including third-party agents, to lie under oath or fail to disclose information about an audit. It would also prohibit actions intended to retaliate against or harass a taxpayer, or to benefit the taxpayer personally. It would ban falsifying or destroying documents to hide audit mistakes and threatening to audit for personal gain or retaliation. Violations would be treated as a Class A misdemeanor, with possible disciplinary action or dismissal, and the bill notes an August 1, 2014 effective date and a special local-expenditure provision under Amendment 621.

Who It Affects

• Alabama taxpayers would be protected from discriminatory or retaliatory conduct by tax authorities during audits.
• Officers, employees, and agents of the Alabama Department of Revenue and of county or municipal governments (including third-party agents) would be subject to the law and could face disciplinary actions or misdemeanor charges if they commit the prohibited acts.

Key Provisions

• Prohibits intentional misconduct by Department of Revenue staff, county/municipal employees, or their agents during audits, including lying under oath, retaliation/harassment, falsifying or destroying documents, and threatening audits for personal gain or retaliation.
• Violations are Class A misdemeanor, punishable by summons instead of custody, and can trigger disciplinary action or dismissal by the employer.
• Explicitly excludes the bill from certain local-expenditure requirements under Amendment 621 because it creates a new crime or amends an existing crime.
• Effective date: August 1, 2014.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxpayers