HB 141

This bill would require the Department of Revenue to follow a decision of the Alabama Tax Tribunal unless the decision of the Alabama Tax Tribunal is on appeal or has been reversed

To add Section 40-2B-2.1 to the Code of Alabama 1975, to require the Department of Revenue to follow a decision of the Alabama Tax Tribunal unless the decision of the Alabama Tax Tribunal is on appeal or has been reversed.

Section 1

Section 40-2B-2.1 is added to the Code of Alabama 1975, to read as follows: §40-2B-2.1 Any decision of the Alabama Tax Tribunal based on an interpretation of a taxing statute subject to contest in a case shall be followed in any subsequent matters involving the same statute, and any decision of the Alabama Tax Tribunal based on application of a statute to the facts of a case shall be followed by the Department of Revenue in subsequent matters involving similar facts, unless the Department of Revenue has appealed the decision of the Alabama Tax Tribunal to a circuit or appellate court and the appeal is pending or the decision of the Alabama Tax Tribunal has been reversed by a circuit or appellate court.

Section 2

This act shall become effective immediately following its passage and approval by the Governor, or its otherwise becoming law.