HB85 Alabama 2018 Session

Updated Feb 26, 2026

Low Interest

Summary

Primary Sponsor: Ron Johnson
Republican
Session: Regular Session 2018
Title: Revenue Department, prosecutions for tax law violations, reimbursement of to Attorney General or district attorney for costs, Sec. 40-2-11 am'd.
Summary: The bill lets the state reimburse the Attorney General and district attorneys for costs tied to enforcing tax laws, funded by penalties.
What This Bill Does
It adds a rule that the Department of Revenue may reimburse AG/DA costs for actions, proceedings, and prosecutions related to tax violations. It requires formal reimbursement agreements and allows funding of these reimbursements from penalties collected under 40-2A-11. This change aims to support enforcement efforts by ensuring agencies are paid for their work.

Who It Affects
Attorney General and district attorneys: eligible to be reimbursed for costs of tax enforcement actions.
Department of Revenue and Alabama taxpayers: department gains authority to reimburse these costs; enforcement funding would come from penalties, potentially affecting enforcement activity and penalties collected.

Key Provisions
Amends Section 40-2-11 to authorize reimbursement of reasonable fees or costs of actions, proceedings, and prosecutions by the Attorney General or district attorneys for tax law violations.
Requires reimbursement agreements between the Department of Revenue and the AG/DA and allows funding of reimbursements, in whole or in part, from penalties collected under Section 40-2A-11.

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