Filing an Appeal

Filing an Appeal

The Alabama Tax Tribunal is a separate agency from the Alabama Department of Revenue. Appeals may be filed with the Tax Tribunal from final assessments entered by the Alabama Department of Revenue and from refunds denied by the Alabama Department of Revenue, if the appeals are filed timely and properly. Appeals also may be filed with the Tax Tribunal from certain actions taken by counties and cities that have not opted out of the Tax Tribunal’s jurisdiction, but only concerning sales, use, rental, and lodgings taxes.

The Tax Tribunal also hears disputes involving licenses issued by the Revenue Department and appeals involving the suspension by the Revenue Department of a motor-vehicle registration for failure to maintain mandatory liability insurance.

NOTE: There is no reasonable-cause exception for the failure to maintain liability insurance on a vehicle, and the Alabama Tax Tribunal cannot grant a hardship waiver. Refer to the Alabama Department of Revenue’s website to learn about the requirements of the Mandatory Liability Insurance Law.

To file an appeal with the Alabama Tax Tribunal:

  1. Summarize the facts of your case and why you disagree with the final action taken by the Revenue Department or other tax agency. Then submit your summary and disagreement to the Tax Tribunal in a letter or on an appeal form found on this website.
  2. Attach a copy of the final assessment, denied refund letter, notice of registration suspension, notice of revocation of license, or other correspondence from the Revenue Department or other tax agency along with any supporting documentation helpful to your position.
  3. Submit your appeal letter or form (Notice of Appeal) to the Tax Tribunal within the time periods established by the Code of Alabama, 1975 §40-2A-7 and §40-2A-8, or any other applicable provision that is within the jurisdiction of the Alabama Tax Tribunal.
  4. File your appeal with the Tax Tribunal by U.S. mail, by a delivery service, or by hand delivery. The Tax Tribunal uses the postmark date or hand-delivery date to determine if an appeal is timely filed; therefore, a Notice of Appeal cannot be emailed or faxed to us. No filing fee is required.
    Mailing Address:
    Alabama Tax Tribunal
    7515 Halcyon Summit Drive, Suite 103
    Montgomery, AL 36117

For additional information on the appeal process, visit our FAQ page or call (334) 954-7195.