Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES
Section 810-6-5-.01 - Closure, Denial, Revocation, or Suspension Of Accounts
Current through Register Vol. 42, No. 11, August 30, 2024
(1) Pursuant to § 40-23-6.1, Code of Ala. 1975, the commissioner may, subject to the appeal provisions allowed in Chapter 2A of Title 40, suspend or revoke a license, or deny a license application or renewal, issued under §§ 40-12-221, 40-23-6, or 40-23-66 for reasonable cause. Reasonable cause includes but is not limited to:
(2) For any application, account, or license that is denied, closed, suspended, or revoked, the department will notify the taxpayer in writing by first-class U.S. mail to the taxpayer's last known address and provide appeal rights in accordance with § 40-2A-8, Code of Ala. 1975.
Author: Ginger Buchanan
Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-12-221, 40-23-6; 40-23-6.1, 40-23-66; Act 2019-253.