The Alabama Tax Tribunal was created by the Taxpayer Fairness Act, Act 2014-146, and began operating on October 1, 2014. The Tax Tribunal is an independent, executive-branch agency that provides taxpayers with an efficient, impartial and informal method of appealing from final assessments entered and refunds denied by the Revenue Department and self-administered counties and municipalities that have not opted out of the Tax Tribunal’s jurisdiction. The Tax Tribunal also hears disputed motor vehicle insurance and licensing cases and other disputes involving the Alabama Department of Revenue.
Hearings before the Tax Tribunal are conducted by a Tax Tribunal Judge, and are recorded by a court reporter. You may represent yourself, or you may be represented by an attorney, CPA, or other authorized representative of your choosing.