Legislative Committee Suspends Alabama DOR's Attempt to Disallow a Statutory Deduction by Regulation

Patterson, Jeff
September 2010
Journal of State Taxation;Sep/Oct2010, Vol. 28 Issue 6, p35
Academic Journal
The article focuses on the attempt of the Department of Revenue (DOR) to disallow a statutory tax deduction. The regulation is deemed invalid as the DOE fails to file Regulation �810-2-8-.08 with the state's Legislative Reference Service within ninety days following public hearings. The future of this regulation rests the with the state legislature in its 2011 regular season. Taxpayers have also the right to lobby the legislature.


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