Alabama Administrative Code › Title 887 - ALABAMA TAX TRIBUNAL › Chapter 887-X-1 - General Instructions › Section 887-X-1-.9 - Jurisdiction Of The Tax Tribunal To Hear Appeals Involving Self-Administered Counties And Municipalities

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The
			 Tax Tribunal shall have jurisdiction to hear appeals of any final assessment or
			 denied refund of any sales, use, rental, or lodgings tax levied or collected by
			 or on behalf of any self-administered county or municipality, unless the
			 self-administered county or municipality has duly opted-out and thereby
			 divested the Tax Tribunal of jurisdiction over such appeals. If a
			 self-administered county or municipality has not duly opted-out and divested
			 the Tax Tribunal of jurisdiction, such appeals to the Tax Tribunal shall be
			 governed by the procedures in these regulations and Section
			 40-2A-7.
(2) A self-administered county or
			 municipality may opt-out and divest the Tax Tribunal of jurisdiction by
			 delivering to the Tax Tribunal a copy of the ordinance or resolution of its
			 governing body evidencing the election to opt-out. The Tax Tribunal shall
			 publish notice of the opt-out on its website within 7 days from the date it
			 receives the ordinance or resolution, except that any ordinance or resolution
			 evidencing an election to opt-out that is received by the Tax Tribunal before
			 October 1, 2014 shall be published on such website on October 1, 2014. The
			 election shall be effective on the date the notice is published. Any appeal
			 involving a self-administered county or municipality that was pending in the
			 Tax Tribunal before notice of the opt-out election was published shall be heard
			 and finally decided by the Tax Tribunal.
(3) A self-administered county or
			 municipality may revoke its election to opt-out and prospectively confer
			 jurisdiction on the Tax Tribunal by delivery to the Tax Tribunal a copy of the
			 ordinance or resolution of its governing body evidencing the revocation of the
			 opt-out. The Tax Tribunal shall promptly publish notice of the revocation of
			 the opt-out on its website within 7 days from the date it receives the
			 ordinance or resolution, and the revocation shall be effective on the date the
			 notice is published. The Tax Tribunal shall thereafter have jurisdiction to
			 hear appeals of final assessments or denied refunds of the county's or
			 municipality's sales, use, rental, or lodging taxes that are entered or denied
			 after the date of publication of the notice.
(4) A self-administered county or
			 municipality may opt-out or revoke an opt-out election only once during a
			 calendar year. If an appeal is timely filed with the Tax Tribunal after a
			 self-administered county or municipality has properly opted-out, the appeal
			 shall be transferred to and deemed as timely filed with the county or
			 municipality. Likewise, if an appeal is timely filed with a self-administered
			 county, municipality, or designee after the county or municipality has revoked
			 the election to opt-out, the appeal shall be transferred to and deemed as
			 timely filed with the Tax Tribunal.
Author:
William L. Thompson
Statutory Authority:
Code of Ala.
				  1975
, §
										40-2B-1