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-.03 - Cost Of Transcripts And Recordings
Universal Citation: AL Admin Code R 810-14-1-.03
Current through Register Vol. 43, No. 02, November 27, 2024
(1) A taxpayer may request a transcript, copy of a transcript, or copy of an audio recording of any in-person interview between a taxpayer and any officer or employee of the department.
(2) Reasonable Advance Notice of Recording.
(a) Upon reasonable advance notice to the
taxpayer, the department may record any in-person interview between the
taxpayer and any officer or employee of the department. For purposes of this
rule, reasonable notice means at least 24 hours notice, unless otherwise
approved by the department.
(b)
Failure of the department to provide reasonable advance notice of its intent to
audio record an interview scheduled between a taxpayer and any officer or
employee of the department will not be considered sufficient cause not to
appear for any in-person interview.
(3) Cost of Transcripts and Records.
(a) If the interview is recorded by the
department and the department does not intend to have the recording
transcribed, upon the request of the taxpayer the department will send the
audio recording to a court reporter for transcription and the taxpayer shall
pay for all actual expenses incurred.
(b) If the interview has been transcribed by
the department and the taxpayer requests a copy of the transcript, the
department will copy the transcript and the taxpayer shall pay $.20 per page
for the cost of copying the transcript.
(c) If the interview is recorded by the
department and the taxpayer requests a copy of the audio recording, the
department will reproduce the audio recording and the taxpayer shall pay for
the cost of the media recording medium (for example, a properly formatted CD),
plus a $25.00 fee for administrative costs involved in producing the
recording.
Authors: George Mingledorff, Cameran Clark
Statutory Authority: Code of Ala. 1975, Title 40, Chapter 2A.
Disclaimer: These regulations may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.