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AL HB141
Bill
Status
1/9/2018
Primary Sponsor
Arnold Mooney
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AI Summary
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Adds Section 40-2B-2.1 to the Code of Alabama 1975 requiring the Department of Revenue to follow Alabama Tax Tribunal decisions on interpretation of taxing statutes in subsequent matters involving the same statute.
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Requires the Department of Revenue to follow Alabama Tax Tribunal decisions on application of statutes to facts in subsequent matters involving similar facts.
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Exempts the Department of Revenue from following Alabama Tax Tribunal decisions if the Department has appealed the decision to circuit or appellate court and the appeal is pending.
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Exempts the Department of Revenue from following Alabama Tax Tribunal decisions if the decision has been reversed by a circuit or appellate court.
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Becomes effective immediately upon passage and Governor approval or upon otherwise becoming law.
Legislative Description
Revenue Dept., Alabama Tax Tribunal decisions, required to follow unless on appeal or reversed by appeal, Sec. 40-2B-2.1 added
Taxation
Last Action
Read for the first time and referred to the House of Representatives committee on Judiciary
1/9/2018