Revenue Chapter ALABAMA DEPARTMENT OF REVENUE ADMINISTRATIVE CODE
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1 Revenue Chapter ALABAMA DEPARTMENT OF REVENUE ADMINISTRATIVE CODE CHAPTER PROCEDURES AND RULES FOR RULEMAKING, PUBLIC HEARINGS; DECLARATORY RULINGS TABLE OF CONTENTS Scope (Repealed 12/11/16) Notice Of Proposed Rulemaking (Repealed 12/11/16) Public Hearings (Repealed 12/11/16) Written Comments (Repealed 12/11/16) Petition For Rulemaking Action Final Adoption Of Proposed Rules (Repealed 4/29/15) Emergency Rules (Repealed 12/11/16) Declaratory Rulings (Repealed) Scope (Repealed) Organization And Purpose (Repealed) Service On Taxpayers (Repealed) Time (Repealed) Declaratory Rulings On Regulations (Repealed) Investigation Of Contested Case Hearings Concerning Assessments And Valuation Determinations; Procedure (Repealed) Pre-Hearing Conference And Orders Entered Thereon (Repealed) Informal Disposition And Waiver Of Hearing (Repealed) Production Of Documents And Testimony Prior To Hearing (Repealed) Location And Time Of Hearing (Repealed) Course Of Proceedings In Contested Cases (Repealed) Recordation Of Proceedings (Repealed) Evidence (Repealed) Authority To Practice (Repealed) Failure To Appear (Repealed) Motions (Repealed) Final Orders, Applications For Rehearing And Appeals Therefrom (Repealed) Record In Contested Cases (Repealed) Supp. 3/31/
2 Chapter Revenue Contested Case Proceedings Not Involving Assessment Or Valuation Determinations (Repealed) Scope. (REPEALED) Statutory Authority: Code of Ala. 1975, (d) Notice Of Proposed Rulemaking. (REPEALED) Statutory Authority: Code of Ala. 1975, (d) Public Hearings. (REPEALED) Written Comments. (REPEALED) Petition For Rulemaking Action. (1) Any interested person may petition the Commissioner to institute proposed rulemaking action to amend or repeal existing rules, or to adopt new rules, on any subject matter for which the Commissioner has the authority to adopt rules and regulations. (2) A petition for rulemaking shall be in substantially the following format: Supp. 3/31/
3 Revenue Chapter STATE OF ALABAMA BEFORE THE DEPARTMENT OF REVENUE (Name of petitioner) Docket No. (To be completed by Department) Petitioner PETITION FOR RULEMAKING ACTION The undersigned Petitioner hereby requests the Commissioner of Revenue to initiate rulemaking action as set forth herein. (State the substance of the rulemaking action requested, such as rule to be repealed, or language to be amended, or new rule to be adopted.) As grounds for the requested rulemaking action, the Petitioner shows unto the Commissioner the following: (State in detail the reasons the requested rulemaking action is needed, the benefits to be derived or improvements to be made by adopting the requested rulemaking action.) DATED this day of, 20. Name, address and telephone number of Petitioner. Name, address and telephone number of Petitioner's counsel, if represented by counsel. (3) Within sixty (60) days after receipt of the petition, the Commissioner will either deny the petition in writing or issue a Notice of Intended Action incorporating the proposed rulemaking action as petitioned. Notice of denial or a Notice of Intended Action will be sent to the Petitioner (or Petitioner s counsel, if represented by counsel) by regular first-class mail to the address indicated on the petition. Cameran L. Clark Statutory Authority: Code of Ala. 1975, 40-2A-7(a)(5), Supp. 3/31/
4 Chapter Revenue History: Filed January 12, Amended: January 18, 2018; effective March 4, Final Adoption Of Proposed Rules. (REPEALED) History: Filed January 12, Repealed: Filed March 25, 2015; effective April 29, Emergency Rules. (REPEALED) History: Filed January 12, Repealed: Filed October 27, 2016; effective Declaratory Rulings. Repealed 1/6/ Scope. Filed 1/12/ Organization And Purpose. Filed 1/12/84. Repealed filed 1/19/ Service On Taxpayers. Filed 1/12/84. Repealed filed 1/19/ Time. Filed 1/12/ Declaratory Rulings On Regulations. Filed 1/12/84. Supp. 3/31/
5 Revenue Chapter Investigation Of Contested Case Hearings Concerning Assessments And Valuation Determinations; Procedure. Filed 1/12/84. Repealed filed 1/19/ Pre-hearing Conference And Orders Entered Thereon. Filed 1/12/ Informal Disposition And Waiver Of Hearing. Filed 1/12/ Production Of Documents And Testimony Prior To Hearing. Filed 1/12/ Location And Time Of Hearing. Filed 1/12/ Course Of Proceedings In Contested Cases. Filed 1/12/ Recordation Of Proceedings. Filed 1/12/ Evidence. Filed 1/12/ Authority To Practice. Filed 1/12/84. Repealed filed 1/19/ Failure To Appear. Filed 1/12/84. Repealed filed 1/19/88. Supp. 3/31/
6 Chapter Revenue Motions. Filed 1/12/ Final Orders, Applications For Rehearing And Appeals Therefrom. Filed 1/12/84. Amended filed 2/13/ Record In Contested Cases. Filed 1/12/ Contested Case Proceedings Not Involving Assessments Or Valuation Determinations. Filed 1/12/84. Supp. 3/31/
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