Mission

The Office of Tax Policy serves as the Department of Revenue’s centralized source for determining, coordinating, and communicating major Alabama tax issues under consideration by the ADOR with the tax professional community.

ADOR Revenue Rulings and Revenue Procedures are issued by the Office of Tax Policy.

Since its creation in 1997, the office has expanded to include specific auditing functions related to the newly created Revenue Tax Specialist employee classification. Revenue Tax Specialists assigned to the Office of Tax Policy are tasked with complex auditing responsibilities related to various tax areas including: transfer-pricing tax schemes; “anti-Geoffrey” provisions as they relate to intangibles between related parties; ADOR Commissioner’s powers as defined in Section 482 of the Internal Revenue Coderelating to the distribution and allocation of allowances between controlled entities; complex sales, use, rental, and utility tax matters; and matters involving apportionment provisions associated with the Multistate Tax Commission (MTC).

Michael E. Mason serves as director of ADOR’s Office of Tax Policy and has held that position since the office was established in 1997. In addition to fulfilling the duties of director, Mason also represents the Alabama Department of Revenue as a member of the following Multistate Tax Committees (MTC): Executive Committee, Uniformity Committee, Resolution Committee, and the State Tax Compliance Initiative. He also serves on the American Institute of Certified Public Accountants’ State and Local Tax Committee (AICPA) and acts as a liaison between the MTC and AICPA organizations. In his official capacity as ADOR Tax Policy Director, Mason also serves as an Alabama delegate to the Streamlined Sales Tax Project and the Implementing States Streamlined Project.

 

 

 

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