Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES

  1. § 810-14-1-.01 - Scope Of The Rules
  2. § 810-14-1-.02 - Guidelines For Granting Administrative Reviews
  3. § 810-14-1-.03 - Cost Of Transcripts And Recordings
  4. § 810-14-1-.04 - Installment Payment Agreements
  5. § 810-14-1-.05 - Procedure For Abatement Of Penalties
  6. § 810-14-1-.06 - Revenue Rulings
  7. § 810-14-1-.07 - Maintenance Of Records
  8. § 810-14-1-.07.01 - Model Recordkeeping And Retention Regulation In An Electronic Environment
  9. § 810-14-1-.08 - Fees And Costs For Witnesses
  10. § 810-14-1-.09 - Entry Of Preliminary Assessment; Final Assessment Of Uncontested Tax; Execution Of Preliminary And Final Assessments
  11. § 810-14-1-.10 - Time Limitation For Entering Preliminary Assessment
  12. § 810-14-1-.11 - Six-Year Time Limitation For Omission Of 25 Percent Or More Of Taxable Base
  13. § 810-14-1-.12 - Second Inspection Of A Taxpayer's Books And Records
  14. § 810-14-1-.13 - Service Of Preliminary And Final Assessments
  15. § 810-14-1-.14 - Filing A Written Petition For Review
  16. § 810-14-1-.15 - Entry Of Final Assessment
  17. § 810-14-1-.16 - Uniform Revenue Procedures - Appeal From Final Assessment
  18. § 810-14-1-.17 - Procedure For Refund Of Local Taxes
  19. § 810-14-1-.18 - Petitions For Refund Allowed
  20. § 810-14-1-.19 - Time Limitations For Filing Petitions For Refund
  21. § 810-14-1-.20 - Limitation With Respect To Net Operating Loss Carrybacks
  22. § 810-14-1-.21 - Procedures If Refunds Granted; Credit Of Refund; Payment Of Other Taxes; Payment Of Interest
  23. § 810-14-1-.22 - Denial Or Revocation Of Licenses, Account Numbers, Permits And Certificates (Including Motor Vehicle Certificates Of Title)
  24. § 810-14-1-.23 - Procedures For The Use And Acceptance Of Electronic Signatures Under The Uniform Electronic Transactions Act (UETA)
  25. § 810-14-1-.24 - Proper Time To File A Tax Lien
  26. § 810-14-1-.25 - Release Of Lien Information To Third Parties
  27. § 810-14-1-.26 - Release Of Information Necessary To Comply With Sections 40-23-25, 40-23-82, and 40-12-224, Code of Ala. 1975
  28. § 810-14-1-.27 - [Repealed]
  29. § 810-14-1-.28 - [Repealed]
  30. § 810-14-1-.29 - General Disclosure And Exchange Of Information Guidelines
  31. § 810-14-1-.30 - Penalty For Failure To Timely Pay Tax
  32. § 810-14-1-.30.01 - Penalty For Failure To Timely File Tax
  33. § 810-14-1-.31 - Penalty For Underpayment Due To Negligence
  34. § 810-14-1-.32 - Penalty For Underpayment Due To Fraud
  35. § 810-14-1-.33 - Penalty For Frivolous Return
  36. § 810-14-1-.33.01 - Assessment And Waive Of Civil Penalties
  37. § 810-14-1-.34 - Interest On Underpayment Of Tax
  38. § 810-14-1-.34.01 - Interest On Underpayment Of Tax-Large Corporations
  39. § 810-14-1-.35 - Interest On Refunds
  40. § 810-14-1-.36 - Government Contract For Examination Of Taxpayer's Records Where Compensation Contingent Upon Tax, Interest, Etc. Assessed Or Collected

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