Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES
Section 810-14-1-.02 - Guidelines For Granting Administrative Reviews
Current through Register Vol. 42, No. 11, August 30, 2024
(1) A taxpayer who does not agree with a notice of preliminary assessment may file a written request for review with the Department in response to the preliminary assessment. This written request shall be referred to as a "petition for review" and should describe specific objections to the preliminary assessment.
(2) The Department will review the petition and will schedule a conference if requested by the taxpayer or as otherwise deemed necessary by the Department. The conference will allow the Department and the taxpayer to present their respective positions.
(3) If a written petition is not timely filed or if a petition is filed and upon review the Department determines that the preliminary assessment is due to be upheld in whole or in part, the Department will enter a final assessment for the amount determined by the Department to be due.
(4) Final assessments may be appealed to the Alabama Tax Tribunal or to circuit court, regardless of whether a petition for review was filed.
Author: Patricia Toles
Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-2A-4.