SB286 Alabama 2018 Session

Summary

Primary Sponsor

Greg AlbrittonSenator

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

This bill allows the Commissioner of Revenue to reimburse the Attorney General or district attorneys for costs of actions related to enforcing Alabama tax laws, and specifies how those costs are funded.

What This Bill Does

It amends Section 40-2-11 to authorize reimbursement of reasonable fees or costs of actions, proceedings, and prosecutions related to tax law violations to the Attorney General or district attorneys. It allows these reimbursements to be funded, in whole or in part, from penalties collected under Section 40-2A-11, and enables the Department of Revenue to direct actions for tax collection and enforcement through AG or DA. It becomes effective immediately following passage and approval by the Governor.

Who It Affects

• Attorney General and district attorneys: eligible to be reimbursed for reasonable costs and fees incurred in actions, proceedings, and prosecutions related to tax law violations.
• Alabama Department of Revenue and state government: funding for reimbursements comes from penalties under 40-2A-11, and the department is empowered to direct enforcement actions through AG or DA.

Key Provisions

• Amends Section 40-2-11 to provide compensation or reimbursement to the Attorney General or district attorney for costs of actions, proceedings, and prosecutions associated with violations of tax laws.
• Allows reimbursement funded wholly or in part by penalties assessed and collected under Section 40-2A-11, and authorizes the Department of Revenue to direct actions to be instituted by the Attorney General or district attorneys for tax enforcement.
• Effective immediately following the Governor's approval.

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