HB266 Summary

• Amends Section 40-2B-1 of the Code of Alabama 1975 to exempt the Alabama Tax Tribunal from declaratory judgment, declaratory ruling, and contested case provisions of the Alabama Administrative Procedure Act (Chapter 22 of Title 41).

• Establishes the Alabama Tax Tribunal as an independent agency within the executive branch to hear appeals of tax matters administered by the Department of Revenue and participating self-administered counties and municipalities.

• Requires Tax Tribunal judges to have requisite knowledge and experience to resolve disputes between taxpayers and the Department of Revenue or self-administered local governments.

• Eliminates requirements that taxpayers pay disputed amounts or post bonds before receiving a hearing.

• Becomes effective immediately upon passage and approval by the Governor or upon otherwise becoming law.