SR54 Alabama 2014 Session

Summary

Session

Regular Session 2014

Title

Senate, special order calendar

Summary

SR54 is a Senate resolution that designates HB105 as the priority bill for third reading on a specific day in 2014, directing that HB105 would implement changes to Alabama tax law.

What This Bill Does

If enacted, HB105 would modify the Taxpayers' Bill of Rights and Uniform Revenue Procedures Act, expand innocent spouse relief, and adjust taxpayer appeals and revenue rulings. It would amend several sections of Title 40 and add new sections (40-2B-1 to 40-2B-25) while repealing one provision (40-2A-9). The resolution itself makes HB105 the principal item of business on the specified day before other matters.

Who It Affects

• Taxpayers (individuals and businesses) who would receive broader innocent spouse relief, clearer appeals processes, and updated revenue procedures.
• State tax authorities and related bodies (Department of Revenue, Alabama Tax Appeals Commission) that would implement and administer the revised procedures and new provisions.

Key Provisions

• HB105 would amend Secs. 40-2A-3, 40-2A-4, 40-2A-5, 40-2A-7, 40-2A-8, 40-2A-11, 40-18-27 and repeal Sec. 40-2A-9.
• HB105 would add Secs. 40-2B-1 to 40-2B-25 and implement broader 'Taxpayers' Bill of Rights' language, Uniform Revenue Procedures, expanded innocent spouse relief, enhanced taxpayer appeals, and procedures related to revenue rulings from the Department of Revenue and the Alabama Tax Appeals Commission.

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

Subjects

Resolutions, Legislative