To all persons subject to audit or collection activities by a private auditing and collection firm that has a contract or arrangement with a self-administered county or municipal governing authority:
Legislative Act No. 2016-406 amended Sections 40-2A-3, 40-2A-6, 40-2A-12, 40-2A-13, 40-2A-14, and 40-2A-15, Code of Alabama 1975, relating to the Alabama Taxpayers’ Bill of Rights and Uniform Revenue Procedures Act, to further define terms and further require the following: signed and dated written authorization for examining the books and records of a taxpayer under certain conditions; certain disclosures; provide the time frame in which a private auditing or
collecting firm engaged by a self-administered municipality or county may commence an examination; certain confidentiality requirements; independent hearing or appeals officer; public official or employee of the taxing authority sign the final assessment; minimum education requirements for examiners of private auditing or collecting firms; and the Alabama Local Tax Institute of Standards and Training Board to establish a hotline to receive taxpayer complaints related to the activities of a private auditing or collecting firm.
In accordance with updated Section 40-2A-15(h), the Alabama Local Tax Institute of Standards and Training (ALTIST) Board has established a hotline for taxpayers to submit complaints related to the auditing or collection activities of a private auditing or collecting firm:
ALTIST Certified Auditors’ Complaint Hotline
Toll Free: 1-855-638-7092
The above is a complaint ONLY hotline, used to report on private auditing and private collection firms.
To seek tax assistance and information, visit our Contact page to submit an email or find the appropriate telephone number to call.
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