On February 19 and 20, 2013, TEI submitted letters in support of legislation in Alabama (HB 264 and SB 223) that would establish a pre-payment, independent tribunal to hear appeals of tax assessments and other matters administered by the Alabama Department of Revenue, as well as certain taxes levied by or on behalf of counties and municipalities. TEI has long supported independent state tax tribunals, and the ABA Model Act is consistent with the Institute's Policy Statement on Independent State Tax Tribunals.
These letters were prepared under the aegis of TEI's State and Local Tax Committee, whose chair is Howard E. Grindle. Daniel B. De Jong, TEI Tax Counsel, serves as legal staff liaison to the State and Local Tax Committee and coordinated the preparation of TEI's letters.