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AL HB203
Bill
Status
4/30/2019
Primary Sponsor
Ronald Johnson
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AI Summary
HB203 Summary
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Authorizes the Department of Revenue to appoint multiple taxpayer advocate officers instead of a single advocate, expanding capacity to receive and review taxpayer complaints and inquiries.
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Expands the Commissioner's authority to enter into installment payment agreements with taxpayers for outstanding tax liabilities, allowing agreements up to 12 months that may be renewed, with grounds for termination if taxpayer information is inaccurate or payment defaults occur.
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Clarifies that the Department of Revenue's development, implementation, and maintenance of automated tax records systems shall not be subject to oversight by other state agencies, except for annual security reports to the Secretary of Technology regarding taxpayer information protection.
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Makes technical amendments to update terminology from "regulations" to "rules" in various sections related to taxpayer advocate procedures and installment payment administration.
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Takes effect immediately upon passage and approval by the Governor.
Legislative Description
Taxpayers Bill of Rights, taxpayer advocates, installment payment agreements with taxpayers, security reports to Secretary of Information Technology, further provide for, Secs. 40-2A-4, 40-2A-10 am'd.
Taxation
Last Action
Delivered to Governor at 5:10 p.m. on April 30, 2019.
4/30/2019