SB104 Alabama 2019 Session

Summary

Primary Sponsor

Bobby D. Singleton Senator

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.

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.

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.

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Subjects

Taxation