The Council On State Taxation ("COST") recently released its latest scorecard on state tax administration across the United States. It comes as little surprise that Alabama continues to score poorly in the evaluation. In the current report, Alabama grades out at a paltry C-.
Alabama's poor performance is partially a result of the "pay-to-play" required for appeals of tax assessments to circuit court, extremely short appeals periods, the ability of local jurisdictions to opt-out of the Alabama Tax Tribunal's jurisdiction, difficulty in obtaining revenue rulings from the Department of Revenue, as well as other fairness issues.
For the full report from COST, click here.
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