Frequently Asked Questions

To view the most common questions, please select a category from the drop-down menus below that best suits your area of interest.


How do I get my appeal started?

You must submit a written notice of appeal to the Tax Tribunal. You may submit a letter or use the downloadable form that is located in the Forms section of this website. (link to Forms) Please include with your appeal a copy of any final assessment, denied refund letter, or other correspondence you have received from the Revenue Department. You should also briefly explain the relevant facts, and why you disagree with the final assessment, denied refund, or other action taken by the Department.

How do I file my notice of appeal?

Notice of appeal forms are provided in the Forms section of this website. You may, however, use any form that identifies the final assessment, denied refund, or other Department action from which you are appealing, a brief summary of the facts, and your position or arguments in the case.

What is the filing fee?

There is no filing fee.

Can I file my appeal by e-mail or facsimile?

No. The Tax Tribunal uses the postmark date to determine if an appeal is timely filed. You may submit your appeal by U.S. mail or a delivery service, i.e., FedEx, UPS. You may also file your appeal in person at the Tribunal’s office at 2 North Jackson Street, Suite 301, Montgomery, Alabama.

Do I need a lawyer to represent me?

Individuals may either represent themselves or be represented by an attorney, a CPA, or any other authorized representative. If you are being represented by an attorney or other representative, a power-of-attorney Form 2848 should be submitted to the Tax Tribunal. The Form may be found on the Forms section of this website. (link to Forms) Non-resident attorneys, CPAs, or others may also represent taxpayers before the Tribunal.

What are the advantages of filing my appeal with the Tax Tribunal as opposed to Circuit or District Court?
  1. There is no filing fee.
  2. The procedure is more informal and less expensive.
  3. A non-attorney may represent you.
  4. Cases are generally resolved more quickly than Circuit Court cases.
  5. There is no requirement to pay the amount due or for the filing of a bond before appealing.
How long will my case take?

It will depend on the facts and issues in your case. The Department of Revenue’s Legal Division is required to file an Answer in response to your appeal within 45 days. The Legal Division may request an additional 45 days to file the Answer, if necessary. Once the Answer has been filed, the Tax Tribunal will either issue a Preliminary Order, or a Notice of Hearing, or other appropriate Order, depending on the Answer. Generally, individual income tax cases can be resolved in 90 to 120 days. More complex cases will obviously take longer.

What kind of appeals does the Tax Tribunal hear?

The Tax Tribunal generally has jurisdiction over appeals of tax matters involving the Alabama Department of Revenue, and those self-administered counties and municipalities that have not opted-out of the Tribunal’s jurisdiction. The Tribunal hears appeals involving individual and corporate income tax, sales and use tax, withholding tax, lease tax, motor vehicle title disputes, disputes involving licenses issued by the Department and other matters.

Are there any types of Alabama tax matters which the Tax Tribunal does not have the authority to hear?

Yes. The Tax Tribunal does not have jurisdiction to review county property tax (ad valorem) assessments of real or personal property. Taxpayers should not, therefore, file a petition with the Tax Tribunal if they are seeking to contest such an assessment. The Tribunal also does not have jurisdiction to hear appeals involving self-administered counties or municipalities that have opted-out of the Tribunal’s jurisdiction, or appeals involving the collection of a final tax liability owed the State.

The Tax Tribunal does not have jurisdiction over and cannot determine any issues involving federal income tax liabilities. If a taxpayer has a federal income tax issue, such matters should be addressed to the Internal Revenue Service.

What should I do if I have received a preliminary assessment (as opposed to a final assessment)?

You cannot appeal a preliminary assessment to the Alabama Tax Tribunal. Rather, a petition for review of a preliminary assessment must be filed with the Department of Revenue.

Will I have a jury for my case?

No. All hearings in the Alabama Tax Tribunal are conducted by a Tax Tribunal Judge.

Can I appeal a decision by the Tax Tribunal?

Yes. You may appeal the decision to the circuit court in your county within 30 days of the date of the Final Order. If an individual or corporation is a nonresident and does not have a principle place of business in Alabama, the appeal should be filed with the Montgomery County Circuit Court. You may also apply for a rehearing within 15 days from the date the Final Order was entered.

How do I get my appeal started?

You must submit a written notice of appeal to the Tax Tribunal. You may submit a letter or use the downloadable form that is located in the Forms section of this website. (link to Forms) Please include with your appeal a copy of any final assessment, denied refund letter, or other correspondence you have received from the Revenue Department. You should also briefly explain the relevant facts, and why you disagree with the final assessment, denied refund, or other action taken by the Department.

Where are Tax Tribunal hearings conducted?

Hearings may be conducted at any location within Alabama at the discretion of the Tribunal Judge. Hearings are, however, generally conducted at the following locations:

  • Montgomery - Business Center of Alabama Building, 2 North Jackson Street, Suite 301
  • Hoover - Revenue Department’s Jefferson/Shelby Taxpayer Service Center, 2020 Valleydale Road, Suite 208
  • Mobile – Revenue Department’s Mobile Taxpayer Service Center, 955 Downtowner Boulevard
  • Huntsville – Revenue Department’s Huntsville Taxpayer Service Center, 4920 Corporate Drive, Suite H
Where should I park while attending a hearing?

If your hearing is in Montgomery, there is visitor parking in the front of the building, metered parking on the street, and also spaces at Cramton Bowl and Patterson Field. Those hearings conducted at the Revenue Department’s Taxpayer Service Centers have parking spaces available at those locations.

How does a self-administered county or municipality opt-out of the Tax Tribunal?

A self-administered county or municipality may opt-out or revoke an opt-out election only once during a calendar year. The self-administered county or municipality may opt-out and divest the Tax Tribunal of jurisdiction by serving a copy of the ordinance or resolution of its governing body evidencing the election to opt-out. The opt-out is effective when posted on the Tribunal’s website.

How does a self-administered county or municipality revoke its opt-out election?

A self-administered county or municipality may revoke its election to opt-out and prospectively confer jurisdiction on the Tax Tribunal by serving a copy of the ordinance or resolution of its governing body evidencing the revocation of the opt-out on the Tax Tribunal. The revocation is effective when posted on the Tribunal’s website.

How do I contact the Tax Tribunal?

Please see Contact Us on this website.