Alabama Chicken Processor Had Three Years to Seek Tax Refund

An Alabama chicken processor has three- years to request a refund on its utility gross receipts tax rather than the two-year deadline the state tax agency suggested, a state tax tribunal held Wednesday.

Alatrade Foods Inc. convinced the Alabama Tax Tribunal that a 2018 state law amendment made it unclear when consumers can directly petition for UGRT refunds, rather than requiring joint petitions with sellers. This ambiguity warranted a more generous interpretation of the refund window, the opinion said.

• Alatrade Foods requested more than $52,000 in UGRT refunds for water used in industrial processes from April 2021 to March 2024 ...