HB275 Alabama 2018 Session

Summary

Primary Sponsor

Chris PringleRepresentative

Republican

Session

Regular Session 2018

Title

Taxation, sales and use taxes, eliminate jointly filed petition for refund by taxpayer and the consumer/purchaser, definitions, Secs. 40-2A-3, 40-2A-7 am'd.

Summary

Eliminates the joint petition requirement for sales and use tax refunds and lets consumers who paid the tax file refunds directly.

What This Bill Does

The bill removes the requirement that a petition for refund must be filed jointly by the taxpayer and the consumer/purchaser. It allows a consumer/purchaser who paid the tax to a licensed seller to file a direct petition for refund. It amends the definitions in sections 40-2A-3 and 40-2A-7 to implement this change and lets the tax department adjust refund procedures accordingly; the act becomes effective immediately upon passage.

Who It Affects

• Consumers/purchasers who paid sales or use tax to a licensed seller: can file direct petitions for refunds instead of relying on a joint petition with the taxpayer.
• Taxpayers (sellers or those who collected and remitted tax) and the Alabama Department of Revenue: the refund petition process changes to remove the joint filing requirement and to reflect direct petitions; departmental procedures may be updated.

Key Provisions

• Amend Sections 40-2A-3 and 40-2A-7 to eliminate the jointly filed petition for refund.
• Authorize the consumer/purchaser who paid the tax to a licensed seller to file a direct petition for refund.
• Make the act effective immediately upon passage and authorize the Department to adopt or update rules and procedures for petitions for refund.

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