Alabama – Untimely Filed Appeal Will Be Reviewed


SALT Report 2151 – An Alabama Administrative Law Judge ruled that although a Taxpayer untimely filed its appeal of a denied sales tax exemption certificate it should be reviewed for “the sake of judicial economy.”  In this case, the ALJ agreed with the Department that the Taxpayer had failed to file its appeal within 30 days as required by Code of Alabama 1975, 40-2A-8 and the Department was within its rights to deny the appeal.  However, the Taxpayer ultimately had additional options that would result in the Taxpayer’s appeal being heard.

Specifically noted was that, if the appeal was dismissed, the Taxpayer had the right to reapply for the denied exemption certificate, and if the Department denied the second application for the exemption certificate, the Taxpayer could then re-appeal that decision within the allowed time limits. Ultimately, these steps would result in the Taxpayer’s appeal being heard by the Division and for this reason the ALJ determined that it was in the best interest of the Department to allow the untimely appeal to proceed.

For Further Information

Alabama Department of Revenue – Administrative Law Division Docket Number S. 12-1392