HB105 - Alabama Tax Tribunal Summary

• Creates independent Alabama Tax Tribunal as a separate executive branch agency to replace the Department of Revenue's Administrative Law Division for hearing and deciding tax appeals

• Establishes tribunal structure with at least one full-time judge (no more than three) appointed by the Governor for 6-year terms, with a Chief Judge overseeing operations and administration

• Expands appeal jurisdiction to include Department of Revenue tax matters and allows self-administered counties and municipalities to voluntarily participate in the tribunal system for their sales, use, rental, and lodgings tax appeals

• Ensures taxpayer protections by allowing hearings without requiring payment or bond before appeal, providing discovery procedures, establishing pleading and evidence rules, and permitting representation by attorneys and accountants

• Effective October 1, 2014 with Chief Judge appointment authority effective July 1, 2014; transfers $425,000 from Revenue Department Administrative Fund to operate the tribunal