600 Beacon Parkway West Suite 900                                                                                         
                Birmingham, AL  35209                                                                                                     
                                                                                                                                          
                             Refund Petition  
                                                                                                    For Inquiries Only                
 Business     Name &           Address:                                                             Toll-Free Phone: (800) 556-7274 
                                                                                                    Email:  refunds@avenuinsights.com  
 _________________________________________________________                                          Website: www.avenuinsights.com  
                                                                                                     
 _________________________________________________________                                           
                                                                                                     Refund Petitions must be mailed in. 
 _________________________________________________________                                           Emailed/Faxed petitions cannot be 
                                                                                                     processed.  
 Telephone # (____) _________________________________________                                        
                                                                                                     
 Contact Name:_____________________________________________                                         Remittance address: 
                                                                                                    Attn:  Avenu Refund Department 
 Avenu Account No.:________________________________________                                         600 Beacon Parkway West Suite 900 
                                                                                                    Birmingham, AL  35209 
 FEIN or SSN#: ____________________________________________                                                                               
                                                                                                                                      
                                   [   ] Joint Refund Petition      [   ] Direct Refund Petition 
                                                                       
                 Note:  Separate petitions are required for each type of tax and for each city or county. (Instructions on page 2) 
                                                                       
The undersigned hereby makes application for refund of  
($_____________) ________________________________________________________________Dollars.   
Taxes paid by said undersigned to the Tax Trust Account for (city or county) _________________________ 
for the period(s) _______________________________________, which amount was erroneously paid or paid 
in excess of the amount due or was paid through mistake of fact or law. 
Explain in detail the reasons for refund claim (attach additional pages if necessary): 
 
Signatures:  The petition must bear the signature of the party involved. If a petitioner is an individual, the individual 
must sign. If a petitioner is a partnership or limited liability partnership, a partner must sign. If a petitioner is a corporation, 
an officer of the corporation must sign. If a petitioner is a limited liability company, a member must sign.  
 
___________________________________________________________            __________________________________________________________ 
Petitioner’s Name (Seller)                                             Petitioner’s Name (Consumer-Purchaser) 
                                                                        
___________________________________________________________            ___________________________________________________________ 
Avenu Account #                         Telephone #                    Avenu Account #                               Telephone # 
                                                                        
___________________________________________________________            ___________________________________________________________ 
Petitioner’s Signature/Title                                           Petitioner’s Signature/Title 
                                                                        
Petitioner’s Email Address                                             Petitioner’s Email Address 
                                                                        
___________________________________________________________            ___________________________________________________________ 
Mailing Address                                                        Mailing Address 
                                                                        
___________________________________________________________            ___________________________________________________________ 
City                           State                Zip                City                                 State                Zip 
                                                                        
_________________________________                                      ________________________________ 
Date Signed                                                            Date Signed 
NOTE: Must be signed by an Officer, Member, Owner, Partner or Legal     
Representative. 
 
                                                                                                                                     v.2019-09-09 

                 Refund Petition Instructions 
 
Note:   
   •    Failure to complete the Avenu refund petition properly or to include sufficient documentation supporting your 
        refund claim will delay the processing of your request.   
         
   •    All petitions must be mailed in with all supporting documentation in order to be processed.  
         
   •    For questions about the Refund Petition requirements, contact Taxpayer Support at (800) 556-7274.  
 
There are two types of petitions- Direct Petition and Petition for Refund of Taxes Paid to Seller. A Direct 
Petition for Refund may be filed for tax paid directly to “Tax Trust Account” for an Avenu administered municipality               . 
A Petition for Refund of Taxes Paid to Seller may be filed by the consumer/purchaser who paid the tax directly to the 
seller. Listed below are the taxes and the proper petition to file for each. 
 
                Type of Tax Petition  .................................................................. Signatures Required 
                 
                City, or County Sales Tax  ......................................................... Purchaser                 
                City, or County Sellers Use Tax  ................................................ Purchaser 
                Lodgings Tax  ............................................................................ Purchaser 
                City, or County Consumers Use Tax ......................................... Purchaser 
                Rental or Leasing Tax  ............................................................... Lessor 
                Alcohol Tax ................................................................................ Purchaser 
                Fireworks Tax ............................................................................ Purchaser 
                Franchise Tax ............................................................................ Purchaser 
                Gas Tax ..................................................................................... Purchaser 
                Harvest Square Tax ................................................................... Purchaser 
                Occupational Withholding Tax ................................................... Employee 
                Severance Tax ........................................................................... Purchaser 
                Tobacco Tax .............................................................................. Purchaser 
 
*A Direct Petition for Refund may be filed by the seller if the seller remitted in excess of the tax due, but never collected 
the tax from the consumer/purchaser, or if the seller has previously refunded, credited, or repaid the tax directly to the 
consumer/purchaser. The seller must document these facts in either case. 
 
                                              Required Signatures 
                                                             
The petition must bear the signature of the party involved. If a petitioner is an individual, the individual must sign. If a 
petitioner is a partnership or limited liability partnership, a partner must sign. If a petitioner is a corporation, an officer of 
the corporation must sign. If a petitioner is a limited liability company, a member must sign.  
 
                                              Documentation 
                                                             
Your petition must be documented. The petitioner should attach invoices, receipts, check copies, accrual records, copies 
of returns including amended returns, and other documentation to the petition sufficient to provide an audit trail. If invoice 
copies are not attached, then a schedule of the invoices providing invoice date, invoice number, invoice amount, and a 
description of the merchandise should be attached. no refunds will be issued unless proper documentation is attached. 
Additional documentation may be requested by Avenu as deemed necessary before a decision can be granted on a 
refund request. 
 
                                           Mail Completed Petition To: 
                                                             
                 Attn:  Avenu Refund Department 
                 600 Beacon Parkway West Suite 900 
                 Birmingham, AL  35209 
 
         For inquiries about refund petitions, please email refunds@avenuinsights.com or call (800) 556-7274 

                                                                                                                               v.2019-09-09 

                REFUND PETITION APPEAL RIGHTS – PLEASE READ CAREFULLY 
                                                            
The Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act, and the Municipal Business License 
Reform Act, guarantee taxpayers certain appeal rights regarding petitions for refund. A timely filed petition for refund 
must be either granted or denied within six months from the date the petition is filed, unless the period is extended 
by written agreement. However, if a refund is not granted within the six-month period, the petition shall be deemed 
to be denied.  
 
(1) For the Denial of Refund Petitions for Sales, Use, Rental, or Lodgings Tax – See ALA. CODE § 40-2A-
7(c)(5)  
 
(a)(1) A taxpayer may appeal from the denial in whole or in part of a petition for refund of local sales, use, rental, or 
lodgings tax by filing a notice of appeal (Form ATT-2 available at www.taxtribunal.alabama.gov or any other form 
that includes the information set forth in Section (a)(2)) within two (2) years from the date the petition is denied, 
and the appeal, if timely filed, shall proceed as provided under ALA. CODE § 40-2B-1 et seq. for appeals to the 
Alabama Tax Tribunal. Notices of appeal should be mailed to: ALABAMA TAX TRIBUNAL, P.O. BOX 327130, 
MONTGOMERY, AL 36132-7130  
 
(a)(2) The notice of appeal shall identify or include: (i) the refund petition & denial; (ii) the position of the appealing 
party; (iii) the relief sought; and (iv) the legal or other basis on which relief should be granted; Failure to include the 
above information shall not, by itself, be grounds for dismissal of the appeal. The Tax Tribunal Judge may require 
the taxpayer to file an amended notice of appeal if additional information is deemed necessary.  
 
***Please visit www.taxtribunal.alabama.gov for a list of jurisdictions that may be included in this refund petition that 
have opted out of the Alabama Tax Tribunal. If a jurisdiction has opted out, the notice of appeal for an administrative 
hearing must be filed with Avenu at the address provided in Section (2)(a)(1) below for that jurisdiction only. Circuit 
court appeals for these tax types and jurisdictions will remain the same as in Section (1)(b)***  
 
(b) In lieu of appealing to the Alabama Tax Tribunal, at the option of the taxpayer, the taxpayer may appeal from the 
denial in whole or in part of a petition for refund of these taxes to the Circuit Court in Montgomery County, Alabama, 
or the circuit court in the county in which the taxpayer resides or has a principal place of business in Alabama, as 
appropriate, by filing a notice of appeal within two (2) years from the date the petition was denied. The circuit 
court shall hear the appeal according to its own rules and procedures and shall determine the correct amount of 
refund due, if any.  
 
(2) For the Denial of Refunds for Municipal Business License, Gasoline, Alcohol, Occupational, or Any 
Other Local Tax Not Listed Above – see ALA. CODE § 11-51-191(g)(5)a  
 
(a)(1) A taxpayer may appeal from the denial in whole or in part of a petition for refund of local business license, 
gasoline, alcohol, occupational, or any other local tax other than sales, use, rental, and lodgings tax by filing a notice 
of appeal with the license officer at Avenu within two (2) years from the date the petition was denied, who shall 
promptly forward the appeal to the administrative hearing officer at Avenu, and the appeal, if timely filed, shall 
proceed in a manner similar to those before the Alabama Tax Tribunal. Notices of appeal should be mailed to: 
SHERRIE DALE, AVENU INSIGHTS & ANALYTICS, 600 BEACON PKWY W, STE 900, BIRMINGHAM, AL 35209  
 
(a)(2) The notice of appeal shall identify or include: (i) the refund petition and denial; (ii) the position of the appealing 
party; (iii) the relief sought; and (iv) the legal or other basis on which relief should be granted. Failure to include the 
above information shall not, by itself, be grounds for dismissal of the appeal. The hearing officer may require the 
taxpayer to file an amended notice of appeal if additional information is deemed necessary.  
 
(b) In lieu of an appeal to the Avenu administrative hearing officer, the taxpayer may appeal from the denial in whole 
or in part of a petition for refund of one of these tax types to the circuit court of the county in which the (or each 
respective) municipality denying the refund is located by filing a notice of appeal within two (2) years from the 
date the petition was denied. The circuit court shall hear the appeal according to its own rules and procedures and 
shall determine the correct amount of refund due, if any. 

                                                                                                      v.2019-09-09