HB42 Summary: Alabama Taxpayer Audit Protection Act

• Prohibits officers, agents, and employees of the Alabama Department of Revenue, county, and municipal governments, including third-party agents, from intentionally engaging in discriminatory misconduct against taxpayers.

• Makes the following actions unlawful: providing false statements under oath regarding taxpayer audits, violating tax laws to retaliate against or harass taxpayers, falsifying or destroying audit-related documents, and threatening audits for personal gain or retaliation.

• Establishes violations as Class A misdemeanors subject to summons and complaint in lieu of custodial arrest, and provides grounds for dismissal or other disciplinary action by the employing agency.

• Becomes effective August 1, 2014.

• Passed the House on January 21, 2014 with a vote of 74 Yeas, 22 Nays, and 1 Abstain.