HB38 Alabama 2016 Session

Updated Feb 24, 2026

Summary

Primary Sponsor: Mark Tuggle
Republican
Session: Regular Session 2016
Title: Taxpayer Advocate, duties expanded, appointed by Governor, maintenance of public website required, annual report to certain legislative committees by regaining tax law ambiguities, Sec. 40-2A-4 am'd.
Summary: HB38 expands and reorganizes Alabama’s Taxpayer Advocate program, changing appointment, duties, and oversight to address tax-law ambiguities and support taxpayers.
What This Bill Does
The Governor would appoint the Taxpayer Advocate from candidates nominated by a new Selection Committee, and the Advocate would serve at the Governor's pleasure. The Advocate must maintain a public website with information and resources for taxpayers, promote taxpayers' interests in disputes involving ambiguous tax law, and file an annual report identifying ambiguities and recommending resolutions. The Advocate would have new duties to identify taxpayer groups with common problems, educate taxpayers and tax professionals, and propose administrative or legislative solutions. The bill also removes the assistant commissioner’s authority to approve taxpayer assistance orders and creates the Taxpayer Advocate Selection Committee to nominate candidates.

Who It Affects
Taxpayers in Alabama, including individuals and businesses, who would receive broader advocacy, clearer guidance, access to online resources, and potential relief through taxpayer assistance orders when tax law ambiguities create disputes.
State and local tax administration agencies (including the Department of Revenue and self-administered counties/municipalities), which would see changes in appointment processes, reporting requirements, duties of the Advocate, and oversight structures, while keeping certain limitations on the Advocate’s authority over local taxes.

Key Provisions
The Governor would appoint the Taxpayer Advocate from a list of two to five qualified candidates submitted by the Taxpayer Advocate Selection Committee; the Advocate serves at the Governor's pleasure and is an unclassified employee of the Department of Revenue.
The Advocate must maintain a public website with activity information and taxpayer resources, and contact information must appear on the Department of Revenue's public site.
The Advocate must identify ambiguities in Alabama tax law and submit an annual report with recommendations to the Governor and specified legislative committees; the Commissioner may respond with comments.
The Advocate has additional duties to identify taxpayer groups with common problems, educate taxpayers and tax professionals, propose administrative and legislative changes, and promote taxpayers’ rights and responsibilities.
Taxpayer Assistance Orders (to grant relief) may be issued by the Advocate with approval from the Commissioner or Assistant Commissioner, and may include voiding erroneous assessments, granting refunds, or abating interest; orders are dated, signed, and open to review; they may be modified or rescinded with proper authority.
The Assistant Commissioner’s authority to approve taxpayer assistance orders is removed.
A new Taxpayer Advocate Selection Committee is created (Section 40-2A-4.1) with specified members and duties to nominate candidates; the Governor must be notified and a meeting convened within 60 days of enactment in case of vacancies.

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