Ala. Admin. Code r. 887-X-1-.12

Current through Register Vol. 43, No. 1, October 31, 2024

Section 887-X-1-.12 - Constitutional Issues

(1) The Tax Tribunal may decide the constitutionality of the Department's application of a statute or regulation to a particular taxpayer or a self-administered county or municipality's application of a statute, regulation, ordinance, or resolution to a particular taxpayer, but shall not have the authority to declare a statute, ordinance, or regulation unconstitutional on its face.

(2) If a taxpayer intends to challenge the constitutionality of a statute, ordinance, regulation, or resolution, the taxpayer may:

(a) File a declaratory judgment action in the appropriate circuit court concerning the constitutional issue, and also appeal to the Tax Tribunal on the remaining non-constitutional issues, and request therein that the appeal before the Tax Tribunal should be held in abeyance until the constitutional issue is finally resolved; or

(b) Appeal to the Tax Tribunal concerning the non-constitutional issues, and preserve in the notice of appeal the constitutional challenge until the case is appealed to circuit court; or

(c) Appeal to the Tax Tribunal concerning the non-constitutional issues, and simultaneously file a declaratory action in circuit court concerning the constitutional challenge.

Ala. Admin. Code r. 887-X-1-.12

Amended by Alabama Administrative Monthly Volume XXXII, Issue No. 12, September 30, 2014, eff. 10/14/2014.

Author: William L. Thompson

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