SB104 Alabama 2019 Session

Sponsors

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.

Description

<p class="bill_description"> Under existing law, the Alabama Taxpayers' Bill of Rights and the Uniform Revenue Procedures Act governs the administrative procedures of the Department of Revenue and local governments relating to taxpayers' rights and the confidentiality of taxpayer information</p><p class="bill_description"> This bill would eliminate the current prohibition against entering into installment payment agreements with a taxpayers who exercise their right to appeal finally assessed state tax liabilities, eliminate the current 12-month limitation on the length of such agreements, and revise the security of confidential taxpayer information</p><p class="bill_entitled_an_act"> To amend Sections 40-2A-4 and 40-2A-10, Code of Alabama 1975, relating to the Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act; to authorize the Department of Revenue to appoint multiple taxpayer advocate officers; to expand the authority of the department to allow for installment agreements with taxpayers who are seeking to pay their outstanding tax liabilities; and to clarify the role of the department in the development and maintenance of its automated tax records systems. </p>

Subjects

Taxation