Section 887-X-1-.1 - Scope And Intent Of Rules Governing The Alabama Tax Tribunal (Alabama Administrative Code)

§ 887-X-1-.1. Scope And Intent Of Rules Governing The Alabama Tax Tribunal

In accordance with Section 40-2B-1, Code of Ala. 1975, the Alabama Tax Tribunal hereby sets out the rules governing the Alabama Tax Tribunal. These regulations shall govern the procedures to be followed in all appeals filed with the Alabama Tax Tribunal. If there is no regulation applicable in a given circumstance and no controlling statutory provision or precedent, the Tax Tribunal Judge hearing the case shall prescribe the procedure or procedures to be followed. These regulations shall be liberally construed to allow substantial justice and a fair and complete resolution of all matters in dispute. All references herein to a particular " § " or "Section" shall mean and refer to the Code of Ala. 1975, as amended, and all references to "Title 40" shall mean and refer to Title 40 of the Code of Ala. 1975, as amended.

(Amended by Alabama Administrative Monthly Volume XXXII, Issue No. 12, September 30, 2014, eff. October 14, 2014.)

Author: William L. Thompson

Statutory Authority: Code of Ala. 1975, § 40-2B-1

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