On January 17, 2014, TEI submitted a letter in support of Alabama legislation (SB 74) that would establish a pre-payment, independent tribunal to hear appeals of tax assessments and other matters administered by the Alabama Department of Revenue, as well as certain taxes levied by or on behalf of counties and municipalities. TEI has long supported independent state tax tribunals, and the ABA Model Act is consistent with the Institute's Policy Statement on Independent State Tax Tribunals.
This letter was prepared under the aegis of TEI's State and Local Tax Committee, whose chair is Greg Potts of Wal-Mart Stores, Inc. Daniel B. De Jong, TEI Tax Counsel, serves as legal staff liaison to the State and Local Tax Committee and coordinated the preparation of TEI's letter.