The Alabama Department of Revenue dates back to the late 1800s. The original agency was created to assess tangible property of public utilities and public service corporations. Over the next forty years, the legislature created many of the taxes ALDOR still administers today. In 1932, a Brookings Institution report uncovered several budgetary discrepancies which lead to the increased role of ALDOR. In 1939, ALDOR was created, and the entire state revenue system was joined together under the leadership of the Commissioner of Revenue.
The commissioner is appointed by and serves at the pleasure of the governor.
The Deputy Commissioner of Revenue’s role includes a myriad of duties and activities which are positioned to bring to fruition the plans and goals of the Commissioner of Revenue. These activities include, but are not limited to: the development and communication of major tax policies; the creation and implementation of actions which increase the efficiency and effectiveness of ALDOR; liaison functions with the Governor and governor’s staff; and interactions with various legislators, business groups, and professional associations.
The ALDOR Department Secretary is required to keep all records relating to departmental hearings, proceedings, and other related meetings as required by law. (Reference: §40-2-3, Code of Alabama 1975.) In addition, the department secretary serves as the ALDOR certifying official for rules promulgated in accordance with Chapter 22, Title 41, Code of Alabama 1975.