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Important Notices!
Alabama Department of Revenue: Search ALJ Rulings

Search Administrative Law Judge Rulings

Governor Robert Bentley signed the Taxpayer Fairness Act (Act 2014-146) on March 11, 2014. That Act created the Alabama Tax Tribunal effective October 1, 2014. The employees of the Revenue Department's Administrative Law Division will be transferred to the Tax Tribunal on that date. You may visit the Tribunal's website at for more information.

The search engine on this site will search the text of the Administrative Law Judge Rulings from 1983 through October 1, 2014, but not past that point. This service will remain online temporarily; however, it is highly recommended you utilize the search engine on the Alabama Tax Tribunal website.

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String search I example:


String search II example:

"cold pizza" OR "internet tools" (either word set)
"cold pizza" AND "internet tools" (both word sets)

Multiple word search example: search for "green" AND "blue":

+green +blue (example 1 is the same as..)
green AND blue (example 2)

Search with at least one word: search for at least "helicopter" OR (green OR blue):

+helicopter green blue

Search for one word, but not the other: search for "green"" but NOT "blue":

-blue +green

Fuzzy search: search for words like roam, roams, foam, foams:


Search for higher similarity with "roam":


Wildcard search: searches for "test", "text", "tent", and so on:


Search for "test", "text", "teeeeeext", and "texyzt":


Proximity search: search for "fuzzy" and "bear" within five words of each other:

"fuzzy bear" ~10

Range Search: the following searches all documents with title between 'fuzzy1.txt' to 'text1.txt':

title:fuzzy1.txt TO text1.txt

To search a document whose modification date is between a given range (These ranges are inclusive of start and end terms; to exclude them, use curly brackets{} instead.):

modified:20080101 TO 20500101

Field search: To search any document whose title contains "fuzzy1.txt":


Searching for documents that contain the title as 'fuzzy1.txt' OR 'fuzzy2.txt':


Alternatively, you can search using the following syntax:

title:(test* +fuzzy1*)

Note: You cannot use a * or question mark (?) symbol as the first character of a search.