State and Local Tax

Balch & Bingham's State and Local Tax (SALT) practice group has extensive experience in all areas of state and local taxes. Our state and local tax attorneys routinely advise and counsel clients about state and local sales and use, property, business license, gross receipts, franchise, income, and other state taxes.

Our SALT Attorneys:

Represent clients in state and local tax litigation at all levels of the state courts and before the administrative law judges.
Assist clients in preparing for, conducting, and negotiating state and local tax audits, appeals, and refunds.
Obtain state revenue rulings and opinion letters.
Obtain state and local tax incentives, including tax abatements, income tax credits, site preparation grants, and enterprise zone benefits.
Have either drafted or co-drafted most of the major tax incentive legislation in this state.
Draft tax legislation for clients and advise clients on pending legislature and other recent tax developments.
Provide tax planning for business transactions to minimize state and local taxes.

REPRESENTATIVE CLIENTS

Alabama Power Company
Compass Bank
Regions Bank

RELATED PRACTICES

Representative Experience

Department of Revenue v. Union Tank Car Co., F 90-154 (Ala. Admin. Law Div. 1992).
Department of Revenue v. LeFleur, INC 93-328 (Ala. Admin. Law Div. 1994).
Rivers v. Department of Revenue, 668 So. 2d 786 (Ala. Civ. App. 1995).
Cerro Cooper Products v. Department of Revenue, 1 ATR 8-3 (Dec. 11, 1995).
Blue Grass Bit Company v. Department, 2 ATR 9-17 (Jan. 16, 1997).
Department v. Robinson, 733 So. 2d 397 (Ala. Civ. App. 1998).
Alabama Power v. Department, S 02-245 (Ala. Admin. Law Div. 2002)
Alabama & Georgia Power v. Department, Corp. 02-245 (Ala. Admin. Law Div. 2004)
Alabama Republican Party v.McGinley, 893 So. 2d 337 (Ala. 2004).
Palmer, LLC v. Chris Clark Grading, Docket No. 2030182 (Ala. Civ. App. July 30, 2004).
Best Deal Mobile Homes v. Department, S01-551 (Ala. Admin. Law Div. 2004)
Union Tank Car Co. v. Department, Corp. 04-247 (Ala. Admin. Law Div. 2005)