§ 40-18-440 Short title
§ 40-18-441 Purpose
§ 40-18-442 Definitions
§ 40-18-443 Requirements of taxpayers
§ 40-18-444 Duties of the department
§ 40-18-445 Enforcement
§ 40-18-446 Rulemaking authority

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Terms Used In Alabama Code > Title 40 > Chapter 18 > Article 21 - Alabama Taxpayer Protection and Assistance Act

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Fiduciary: A trustee, executor, or administrator.
  • Fraud: Intentional deception resulting in injury to another.
  • Oversight: Committee review of the activities of a Federal agency or program.