HB505 Alabama 2025 Session

Summary

Primary Sponsor

Chris Sells Representative

Republican

Session

2025 Regular Session

Title

Alabama Tax Tribunal, judge compensation revised, period of time to file an appeal to tribunal increased

Description

Under existing law, the Alabama Tax Tribunal was created as an independent agency to hear appeals of tax and other matters administered by the Department of Revenue and certain self-administered counties and municipalities.

A taxpayer may appeal to the Alabama Tax Tribunal or circuit court within 30 days of a final assessment of tax entered by the department.

The chief judge of the Alabama Tax Tribunal receives a salary at the top pay scale within Pay Grade 88 of the state Merit System and associate judges receive salaries within Pay Grade 84 of the state Merit System.

This bill would increase the amount of time a taxpayer may appeal a final assessment to the Alabama Tax Tribunal or circuit court from 30 days to 60 days.

This bill would also provide that the judges of the Alabama Tax Tribunal are compensated at the same rate as administrative law judges.

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Subjects

Taxation & Revenue