SB74 Alabama 2014 Session

Summary

Primary Sponsor

Bryan Taylor

Republican

Session

Regular Session 2014

Title

Taxpayers' Bill of Rights, Uniform Revenue Procedures Act, broader "innocent spouse" relief, taxpayer appeals, revenue rulings from Department of Revenue, Alabama Tax Appeals Commission, Secs. 40-2A-3, 40-2A-4, 40-2A-5, 40-2A-7, 40-2A-8, 40-2A-11, 40-18-27 am'd.; Sec. 40-2A-9 repealed; Secs. 40-2B-1 to 40-2B-25, inclusive, added

Summary

SB74 would create an independent Alabama Tax Appeals Commission, abolish the Department of Revenue's Administrative Law Division, and align state tax procedures with federal rules and ABA models.

What This Bill Does

It establishes the Alabama Tax Appeals Commission as an independent agency to hear tax and certain local tax appeals, moving start-up funding and office assets from the Department of Revenue. It abolishes the Administrative Law Division and transfers operations and case files to the new commission, with a transition period ending around October 2014. It broadens taxpayer rights and penalties to reflect federal law, requires amended returns after IRS audit changes, and extends appeal periods; it also creates a pre-payment dispute resolution process and sets up circuit court de novo review, open hearings with subpoenas, and local opt-out options for self-administered counties or municipalities.

Who It Affects

• Taxpayers in Alabama who owe taxes, seek refunds, or want to appeal assessments or decisions, who would gain a new independent appeals forum with expanded rights and new procedural rules.
• Self-administered counties and municipalities, which may elect to divest jurisdiction and have certain local tax disputes heard outside the Alabama Tax Appeals Commission.

Key Provisions

• Provision 1: Creation and operation of the Alabama Tax Appeals Commission, including its independence, transition from the Administrative Law Division, funding and property transfers, and intent to adopt the ABA Model State Administrative Tax Tribunal Act.
• Provision 2: Changes to taxpayer rights and penalties, including broader innocent-spouse relief, higher penalties for negligence, fraud, and frivolous actions, requirement of amended state income tax returns after IRS audit changes, longer appeal windows, and procedures for pre-payment dispute resolution and circuit court review.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Revenue Department