Code of Alabama
Ala. Code § 40-2A-1 (2026)
Short Title.
✓ official Alabama Legislature (ALISON) text, current July 2026
This chapter shall be known and may be cited as the “Alabama Taxpayers’ Bill of Rights and Uniform Revenue Procedures Act.”
(Acts 1992, No. 92-186, p. 349, §1(b).)
Notes of Decisions
Cited in 24
cases, 1993–2018 · leading case: City of Huntsville v. COLSA CORP., 71 So. 3d 637 (Ala. 2011).
City of Huntsville v. COLSA CORP., 71 So. 3d 637 (Ala. 2011). “In particular, COLSA relies on the Alabama Taxpayers’ Bill of Rights and Uniform Revenue Procedures Act, Ala. Code 1975, § 40-2A-1 et seq. (“the TBOR”), and regulations of Chapter 810-14-1 of the Alabama Administrative Code, which were adopted by the State Department of Revenue…”
City of Bessemer v. McClain, 957 So. 2d 1061 (Ala. 2006). “Subject-Matter Jurisdiction The Cities first argue that, under the Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act, § 40-2A-1 et seq., Ala.Code 1975, McClain was required to exhaust his administrative remedies before filing his complaint for a declaratory…”
Alabama Dep't of Revenue v. Nat'l Peanut Festival Ass'n, 11 So. 3d 821 (Ala. Civ. App. 2008). “Code 1975, a part of the Taxpayers' Bill of Rights, § 40-2A-1 et seq., Ala.Code 1975, filed an immediate appeal to the Houston Circuit Court ("the trial court"), seeking a refund of the taxes and penalties it had paid, along with accrued interest.”
State Dep't of Revenue v. Wells Fargo Fin. Acceptance Alabama, Inc., 19 So. 3d 892 (Ala. Civ. App. 2008). “Code 1975, § 40-2A-7(c), which is a part of the Taxpayers’ Bill of Rights, codified at Ala.Code 1975, § 40-2A-1 et seq. Our supreme court has held that, due to the fact that a tax refund is a matter of legislative grace, “strict compliance with the [Taxpayers’ Bill of Rights] is…”
84 Lumber Co. v. City of Northport, 250 So. 3d 567 (Ala. Civ. App. 2017). “Code 1975, a part of the Alabama Taxpayers' Bill of Rights, Ala. Code 1975, §§ 40-2A-1 et seq., which applies to tax assessments and tax-collection efforts by local taxing authorities pursuant to the Local Tax Simplification Act of 1998, Act No.”
IEC Arab Alabama, Inc. v. City of Arab, 7 So. 3d 370 (Ala. Civ. App. 2008). “” Under the Alabama Taxpayers’ Bill of Rights, § 40-2A-1 et seq., Ala.Code 1975, the Department, with certain exceptions, generally has the ability to assess taxes within three years from the date that the taxpayer filed a tax return or within three years of the date the taxes…”
Ex Parte Tellabs Operations, 1100393 (Ala. 8-12-2011), 84 So. 3d 53 (Ala. 2011). “On October 18, 2010, Tellabs appealed from the denial of its refund petition to the Montgomery Circuit Court pursuant to the Alabama Taxpayers’ Bill of Rights and Uniform Revenue Procedures Act, § 40-2A-1 et seq., Ala.Code 1975, also known as the Taxpayers’ Bill of Rights (“the…”
Ex Parte Tuscaloosa Cnty. Special Tax Bd., 963 So. 2d 610 (Ala. 2007). “1, to which the parties refer as the "anti-whipsaw" statute, and § 40-2A-7, which is a portion of the Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act, Ala.Code 1975, §§ 40-2A-1 to -18 ("the TBOR").”
Smith v. State, 660 So. 2d 1320 (Ala. Civ. App. 1995). “” That legislation, found at Ala.Code 1975, § 40-2A-1 et seq., outlines the procedure for appealing a final tax assessment.”
Bonedaddy's of Lee Branch, LLC v. City of Birmingham, 192 So. 3d 1151 (Ala. 2015). “Code 1975, because Cowan did not receive copies of the preliminary and the final assessments; because the preliminary and final assessments did not include Co-wan’s name; and because “[t]he only purported notice offered by the City was a letter to the LLC of the preliminary and…”
State Dep't of Revenue v. Decatur RSA LP (Ex parte State Dep't of Revenue), 247 So. 3d 378 (Ala. Civ. App. 2016). “Those procedures are contained exclusively in the Taxpayers' Bill of Rights and Uniform Procedures Act ("the TBOR"), Ala.Code 1975, § 40-2A-1 et seq. The Department has not cited a single provision of the TBOR that requires compliance with § 40-21-121(k) before a tax-refund…”
Ex Parte State Dept. of Revenue, 792 So. 2d 380 (Ala. 1999). “They raise two issues: (1) Should the provisions of §§ 40-2A-1 to -15, Ala.Code 1975, the "Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act" ("the Act"), be applied retroactively to a case that was pending before the Department when the Act was adopted? (2)…”
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