Alabama Administrative Code Title 887 - ALABAMA TAX TRIBUNAL
Alabama Administrative Code – Title 887: ALABAMA TAX TRIBUNAL
Title 887 of the Alabama Administrative Code governs the Alabama Tax Tribunal (ATT), an independent, quasi-judicial agency created to resolve tax disputes between taxpayers and the Alabama Department of Revenue or certain self-administered cities/counties.
Key Features of Title 887 – Alabama Tax Tribunal:
1. Jurisdiction (Rule 887-X-1-.01 et seq.)
The ATT hears disputes involving:
State and local taxes administered by the Alabama Department of Revenue (ADOR).
Local sales/use taxes in certain self-administered municipalities/counties that opt into ATT jurisdiction.
2. Filing an Appeal
A taxpayer may appeal a final assessment or refund denial by ADOR within 30 days of issuance.
Appeals must be filed in writing using specified forms, with proper documentation.
3. Procedures
Rules of procedure are similar to civil court but less formal.
Parties can represent themselves or retain legal counsel or authorized representatives (e.g., CPAs).
Discovery procedures are available but limited compared to court.
Hearings may be conducted in person, by phone, or virtually.
4. Decisions
The tribunal issues written decisions that are published (unless sealed).
Decisions are binding on the Department of Revenue but can be appealed by either party to circuit court.
5. Rules of Evidence and Conduct
The tribunal follows administrative evidence standards, allowing for a more relaxed process than traditional courts.
It aims to promote fair and impartial dispute resolution without the formalities of litigation.
6. Confidentiality
Tribunal proceedings and filings are generally confidential, unless the taxpayer waives that right or the case is appealed to circuit court.
7. Independence
Though funded by the state, the ATT operates independently from the Department of Revenue to ensure impartial adjudication.
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