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State and Local Tax Blog

SALT Blawg – State and Local Tax Blog

State and Local Tax ("SALT") blog issues require state and local tax knowledge. Chamberlain Hrdlicka's SALT Blawg (SALT Blog) provides exactly that knowledge with news updates and commentary about state and local tax issues.

You can expect to find relevant information about topics such as income (corporate and personal) tax, franchise tax, sales and use tax, property (real and personal) tax, fuel tax, capital stock tax, bank tax, gross receipts tax and withholding tax. SALT Blawg, offers tax talk for tax pros … in your neighborhood.

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Alabama House Passes Bill to Update State's Taxpayer's Bill of Rights

by Stewart Weintraub and Jennifer Weidler

Earlier this month we blogged about HB 427 ("Bill"), titled the Taxpayer's Bill of Rights, which was being considered by the Alabama House of Representatives (the "House").  On April 21st, the House passed the Bill 88 to 0.  The Bill will now be forwarded to the state Senate.

As we stated previously, one of the many highlights of HB 427 would be the abolition of the Department of Revenue’s Administrative Law Division and replacement with a new, independent state agency, the Alabama Tax Appeals Commission (“ATAC”).  Modeled after the American Bar Association's Model Tax Tribunal Act, HB 427 provides that ATAC’s jurisdiction would include hearing appeals of tax and other matters administered by the Alabama Department of Revenue and, subject to an opt out provision, appeals related to certain local taxes levied by or on behalf of self-administered counties or municipalities.

During 2010, the annual Council on State Taxation ("COST") "Scorecard" gave Alabama a "D" grade for its state tax administration systems.  Passage of the bill by the state Senate would place Alabama with a growing number of states that have created an independent tax appeals process for both businesses and individuals.

  • Stewart M. Weintraub
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    Stewart Weintraub’s practice has centered on taxation for more than 40 years. He helps clients plan and structure transactions so that all state and local tax obligations are minimized. He represents clients in all aspects of ...