Tennessee and Alabama Lawmakers Look to Expand Rights of Taxpayers
Alabama and Tennessee lawmakers have introduced legislation to enhance taxpayer rights. Tennessee Senator Randy McNally (R) and Representative Steve McDaniel (R) introduced identical pieces of legislation as SB 637/HB 462. As introduced, these bills add certain rights regarding challenges and refunds to the Taxpayer Bill of Rights and revises procedures regarding disputed taxes. Both bills have been referred to committee.
Alabama Senator Ben Brooks (R) introduced SB 232 which creates the Alabama Tax Appeals Commission (ATAC) in addition to numerous changes to the stateís taxpayer bill of rights. SB is being backed by the Council on State Taxation (COST) and the Alabama Business Associationsí Tax Coalition (BATC). Companion legislation is expected to be introduced in the House this week. In a recent COST survey, Alabama ranked near the bottom, a D grade, for state tax administration systems.
COST is backing both the Tennessee and Alabama measures as positive measures for the business community. COSTís letter in favor of the Alabama legislation can be found here.