Alabama Administrative Code › Title 887 - ALABAMA TAX TRIBUNAL › Chapter 887-X-1 - General Instructions › Section 887-X-1-.3 - Appeals

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Any taxpayer
			 may appeal to the Tax Tribunal from any refund denied by the Department or
			 final assessment entered by the Department concerning a state tax or a county
			 or municipal tax being administered by the Department, the cancellation,
			 revocation, or denial of any license, permit, or registration administered by
			 the Department, or any other act or proposed act or refusal to act by the
			 Department. A taxpayer may also appeal to the Tax Tribunal from a refund denied
			 by or on behalf of a self-administered county or municipality or a final
			 assessment entered by or on behalf of a self-administered county or
			 municipality concerning a sales, use, rental, or lodgings tax levied by the
			 county or municipality; provided, the self-administered county or municipality
			 has not duly elected to opt-out and divest the Tax Tribunal of jurisdiction to
			 hear such appeals. A taxpayer may also appeal to the Tax Tribunal (1) to
			 determine the propriety of any retroactive revocation of a Department revenue
			 ruling, (2) to challenge the Department's proposed adjustment to a taxpayer's
			 net operating loss or carryback, and (3) to dispute a preliminary assessment
			 entered by the Department or a self-administered county or municipality that
			 has not been made final or withdrawn within 5 years from the date of entry;
			 provided, the self-administered county or municipality has not duly elected to
			 opt-out and divest the Tax Tribunal of jurisdiction to hear such
			 appeals.
(2) The Tax Tribunal shall
			 not have jurisdiction to hear appeals of assessments of ad valorem taxes of
			 real or personal property administered by the various counties in Alabama,
			 except concerning the determination and assessment of public utility property
			 under Chapter 21 of Title 40. The Tax Tribunal also shall not have jurisdiction
			 to hear Department personnel actions, any issue that is the subject of an
			 action pending in state or federal court, or any action concerning the
			 collection of any final tax liability owed the State; nor shall the Tax
			 Tribunal have jurisdiction to hear appeals of refunds denied by or final
			 assessments entered by a self-administered county or municipality filed after
			 the self-administered county or municipality has duly opted-out and divested
			 the Tax Tribunal of jurisdiction to hear such appeals.
(3) Any taxpayer entitled to appeal to the
			 Tax Tribunal pursuant to subsection (a) above shall commence an appeal by
			 filing a notice of appeal with the Tax Tribunal. The Tax Tribunal is located at
			 2 North Jackson Street, Suite 301, Montgomery, AL 36104. Appeals should be
			 mailed to the Tax Tribunal at P.O. Box 327130, Montgomery, AL 36132-7130:
(a) within 30 days from the date on which a
			 final assessment is mailed as provided in Section
			 40-2A-7(b)(4) d. or delivered by personal service, whichever occurs earlier;
(b) within two years from the date on which a
			 petition for refund is denied or deemed denied;
(c) within 30 days after the date on which
			 the Department mails notice of any act or proposed act or refusal to act from
			 which the taxpayer is entitled to appeal pursuant to Section
			 40-2A-8.
			 If a taxpayer that is detrimentally affected by an act or proposed act or
			 refusal to act by the Department is not mailed notice of such act, proposed
			 act, or refusal to act under Section
			 40-2A-8,
			 the taxpayer may appeal to the Tax Tribunal within 30 days from receiving
			 actual notice of the act, proposed act, or refusal to act; provided, however,
			 the burden is on the taxpayer to show that the appeal was filed within 30 days
			 of actual notice;
(d) within 30
			 days after the date on which the Department mails notice of a proposed
			 adjustment to a taxpayer's net operating loss deduction or carryover concerning
			 the taxes imposed by Chapters 16 or 18 of Title 40; and
(e) within 30 days after 5 years from the
			 date a preliminary assessment was entered by the Department or a
			 self-administered county or municipality within the jurisdiction of the Tax
			 Tribunal that has not been withdrawn or made final by the Department or the
			 self-administered county or municipality.