Alabama Department Of Revenue

(1)  For the purpose of this regulation, governing bodies of counties, incorporated municipalities, boards of education, the Alabama Institute for Deaf and Blind, the Department of Youth Services school district, and private and church school systems, which offer essentially the same curriculum as offered in grades K-12 in the public schools of this state, shall be known as the "exempt entity."  In addition, a licensed distributor is that person, copartnership, firm, corporation, or association that has a valid Alabama Gasoline or Motor Fuel License.   (2)  A licensed distributor may claim a credit, on the monthly excise tax return, for the number of gasoline or motor fuel gallons sold by a retail outlet to the exempt entity provided the following conditions are met: ... [Read More]

Alabama Department of Revenue - Corporate Income Tax FAQ
Regulations 810-3-27-.09 and 810-3-27.10 were approved by the Alabama Department of Revenue’s Research Division and became effective July 9th, 2004. These new regulations contain a provision making E-File mandatory for returns prepared by certain tax practitioners. The mandate requirements for tax preparers will be “phased” in over a 3 ...

11. Does the ADOR (Alabama Department of Revenue) provide material I can give my clients to explain the new regulations? ... [Read More]

info.alabama.gov - Alabama Directory - Agency Directory
Revenue, Alabama Department of ...

Revenue, Alabama Department of : Motor Vehicle Registration ...

Finance, Department of : Information Services Division : The Office of the CIO ... [Read More]

Alabama Department of Revenue - Tobacco Tax Rule
(1)  The license or privilege tax specified in Code Section 40-25-2 on all tobacco products other than cigarettes shall be paid on all purchases or receipts by any qualified wholesale distributor or retailer and any other person, firm, corporation, club or association within the State of Alabama when received for the purpose of selling, storing or distributing the tobacco products.   (2)  Payment of the tax due, if any, and a report, on a form prescribed by the Department, shall be filed with the Department on or before the twentieth day of each calendar month showing all receipts of tobacco products for the preceding calendar month. A copy of the report shall be maintained by the taxpayer, along with proper documentation which adequately differentiates and substantiates the amount of tax paid and all deductions, exemptions or credits claimed for each reporting period. Failure to receive a report form does not relieve the taxpayer from filing a report on or b ... [Read More]

ALABAMA DEPARTMENT OF REVENUE
                Theelectronic return originator shall maintain records of the information requiredin paragraphs (1) and (2) for a period of not less than three years followingthe date that the taxpayer notifies the department and the electronic returnoriginator that the taxpayer will cease filing and paying taxes by means of theelectronic return originator = sInternet based service. The providing of the information enumerated inparagraph (1) to the electronic return originator by the taxpayer shall bepresumed to be a valid signature of the person with the responsibility forfiling tax returns with respect to each return filed via the program. Theelectronic transmission of one or more tax returns for a taxpayer by theelectronic return originator shall constitute an attestation by the electronicreturn originator that it is in compliance with the requirements of paragraphs(1) and (2) of this rule. If deemed necessary by the department, the departmentmay request, in writing, a printout of ... [Read More]

ALABAMA DEPARTMENT OF REVENUE
The department shall sponsor an Internet-based electronic filing and payment program for the taxes enumerated in Rule 810-1-6-.05.   Internet-based electronic filing and payment of taxes may be provided under this program by electronic return originators pursuant to Chapter 30 of Title 40, Code of Alabama 1975 , and rules promulgated by the department.   Electronic return originators accepted into the program must comply with the requirements of the program as outlined in department rules and in the publications referenced in the department rules. Electronic return originators are limited agents of the department only for the purpose of performing the duties and responsibilities required of electronic return originators as contemplated in Chapter 30 of Title 40, Code of Alabama 1975 , and the rules promulgated by the department pertaining to the Internet-based electronic filing and payment program.    (Sections 40-2A-7(a)(5), 40-30-1, 40-30-2, 40-30-3, 40-30-4, 40-30-5 and 40-30-6 ... [Read More]

ALABAMA DEPARTMENT OF REVENUE
(2)   The term A program @ as used in this chapter shall mean the department-sponsored Internet-based system for the electronic filing and payment of the taxes enumerated in Rule 810-1-6-.05.   (Sections 40-2A-7(a)(5) 40-30-1, 40-30-2, 40-30-3, 40-30-4, 40-30-5 and 40-30-6, Code of Alabama 1975)   ... [Read More]

Alabama Department of Revenue
to the Alabama Department of Revenue. Our Web site is designed to provide quick and easy access to a variety of state and local tax information, tailored to meet the needs of our taxpayer, business, and practitioner communities. Click here to view a summary of our internal ... [Read More]

ALABAMA DEPARTMENT OF REVENUE
This chapter sets forth the rules to be used by the Alabama Department of Revenue in conjunction with a department-sponsored Internet-based system for the electronic filing and payment of the taxes enumerated in Rule 810-1-6-.05.   The Department is authorized to accept tax returns filed in electronic commerce pursuant to Chapter 30 of Title 40 of the Code of Alabama 1975 .   The electronic payment of taxes filed under this program shall be made in accordance with the rules of the department governing electronic funds transfer found in Chapter 810-13-1.   (Sections 40-2A-7(a)(5), 40-30-1, 40-30-2, 40-30-3, 40-30-4, 40-30-5 and 40-30-6, Code of Alabama 1975)    (Adopted through APA August 30, 2001, effective October 4, 2001) ... [Read More]