Alabama Statutes

§ 11-108-4 — Appeal of County or Municipal Tax Determination

Alabama § 11-108-4

JurisdictionAlabama

Title 11Counties and Municipal Corporations

Ch. 108Business License Tax Reporting and Appeals Act

This text of Alabama § 11-108-4 (Appeal of County or Municipal Tax Determination) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 11-108-4 (2026).

Text

A taxpayer may appeal any business license tax or business privilege tax determination of a county or municipality that has levied a business privilege tax or business license tax to the Alabama Tax Tribunal as provided in Section 40-2B-2.

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Legislative History

(Act 2025-408, §4.)

Nearby Sections

15

§ 11-1-1

Number and Names of Counties

§ 11-1-10

Contracts with Federal, State, and Other County Governments

§ 11-1-11

Payment of Membership Fees in State Organizations, Etc., for Sheriffs, Tax Assessors, Tax Collectors, Circuit Clerks and Registers, License Commissioners, Etc

§ 11-1-12

Preparation, Etc., of County Assessment Maps or Plats

§ 11-1-13

Alteration, Etc., of Precinct or Beat Lines or Creation of New Precincts or Beats

§ 11-1-14

Provision of Voting Places Where Precinct or Beat Lines Altered, Etc., or New Precincts or Beats Created

§ 11-1-15

Authority to Join National and State Association of County Commissions

§ 11-1-16

Warrants for Borrowing Purposes - Execution

§ 11-1-17

Warrants for Borrowing Purposes - Form of Warrants, Refunding Warrants, Coupons, Etc

§ 11-1-2

County Declared a Body Corporate

§ 11-1-3

Jurisdiction Over Navigable Streams Not Within Limits of Any County; Execution of Process on Said Streams

§ 11-1-5

Uniform Designation for County Governing Bodies

§ 11-1-6

Transfer of Money Erroneously Paid into County Treasury, Etc., to State Treasury

§ 11-1-7

Appointment and Use of Public Depositories; Liability

§ 11-1-8

Closing of County Offices on Legal Holidays and for Special Circumstances; Deadlines Extended for Filing Documents

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Bluebook (online)

Alabama § 11-108-4, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/11-108-4.