SB104 Alabama 2019 Session

Summary

Primary Sponsor

Bobby D. SingletonSenator

Democrat

Session

Regular Session 2019

Title

Taxpayers Bill of Rights, revised to eliminate prohibition against entering into installment payment agreement with certain taxpayers, Secs. 40-2A-4, 40-2A-10 am'd.

Summary

SB 104 updates the Taxpayers' Bill of Rights to allow longer and broader installment payment agreements for appealed taxes, creates Taxpayer Advocates, and strengthens confidentiality and IT security for taxpayer information.

What This Bill Does

It would allow installment payment agreements for taxes even when a taxpayer is appealing a final assessment (removing previous prohibitions), and eliminate the 12-month cap on such agreements (allowing renewals). It creates or expands Taxpayer Advocate roles to help taxpayers, review inquiries, waive penalties for reasonable cause, and issue taxpayer assistance orders that can provide relief such as refunds or voiding erroneous assessments. It also tightens confidentiality and information-sharing rules and requires improved IT security and annual reporting on taxpayer relief actions and department performance.

Who It Affects

• Taxpayers with state tax liabilities who are appealing final assessments or need extended time to pay, who would gain access to longer, more flexible installment agreements.
• Department of Revenue, self-administered counties/municipalities, and their staff, who gain expanded authority to administer installment agreements, appoint Taxpayer Advocates, and implement enhanced confidentiality, security, and reporting requirements.

Key Provisions

• Broadens installment payment authority: allows the commissioner to enter into installment agreements for any tax if it facilitates collection, and removes the prior limits that such agreements apply only to final assessments not appealed and were capped at 12 months (with possible renewals).
• Creates/expands Taxpayer Advocates: the commissioner shall appoint one or more Taxpayer Advocates to handle inquiries, deadlines, and relief efforts, including waiving penalties for reasonable cause and promoting taxpayer relief.
• Taxpayer assistance orders: advocates may issue orders that grant relief such as voiding erroneous assessments, providing refunds, or abating interest due to department delays, with required approval and documentation.
• Confidentiality and information sharing: updates the rules governing who may access or disclose taxpayer information, permits limited exchanges with other agencies under strict controls, and requires reports on security measures and potential breaches to technology authorities.
• Training, reporting, and IT roles: the department must maintain ongoing training for staff, produce annual reports on relief actions and audits/assessments, and clarify responsibilities for maintaining and securing automated tax record systems.

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