HB266 Alabama 2017 Session

Summary

Primary Sponsor

David FaulknerRepresentative

Republican

Session

Regular Session 2017

Title

Tax Tribunal, exempt from parts of Ala. Admin. Procedure Act re declaratory judgments or rulings, contested cases, Sec. 40-2B-1 am'd.

Summary

HB266 would create the Alabama Tax Tribunal to hear tax-related appeals and exempt the tribunal from certain procedural requirements of the Alabama Administrative Procedure Act.

What This Bill Does

It establishes the Alabama Tax Tribunal to hear appeals of taxes administered by the Department of Revenue and participating self-administered counties and municipalities. The Tribunal would not be subject to the declaratory judgment, declaratory ruling, or contested case provisions of the Alabama Administrative Procedure Act. Hearings would occur only after the taxpayer has had a full opportunity to settle with the Department of Revenue or the participating county or municipality, and there would be no requirement to pay the amounts in issue or post a bond. The Tax Tribunal would operate within the executive branch of state government.

Who It Affects

• Taxpayers with tax disputes would have their appeals heard by the Alabama Tax Tribunal after an opportunity to settle, without needing to pay the disputed amounts up front or post a bond.
• The Department of Revenue and participating self-administered counties or municipalities would interact with and be subject to the Tax Tribunal's appeals process if they elect to participate.

Key Provisions

• Establishes the Alabama Tax Tribunal to hear appeals of taxes administered by the Department of Revenue and participating self-administered counties/municipalities.
• The Tax Tribunal is exempt from the declaratory judgment, declaratory ruling, and contested case provisions of the Alabama Administrative Procedure Act.
• Hearing process described: after a taxpayer has a full opportunity to settle with the Department of Revenue or participating local government; no requirement to pay the amounts in issue or post a bond.
• The Tax Tribunal would exist within the executive branch of the state government.
• Effective date: immediately upon passage and approval by the Governor (or otherwise becoming law).

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

Subjects

Tax Tribunal