Tax & Accounting Blog

Alabama Electronic Filing Returns and Repeal of Delinquent Payments

Blog, ONESOURCE, ONESOURCE Property Tax April 21, 2014

Alabama Department of Revenue has recently enacted an electronic filing program. Ala. Admin. Code § 810-3-29-.06 has been added to existing legislation to provide guidelines for this tax program. Some of the provisions include the following:

  • Any taxpayer or business in good standing with the Federal Electronic Filing Program is automatically accepted in the Alabama program.
  • Any taxpayer or business accepted into the program, including return originators and filers, should follow the mandatory guidelines in Publication AL4164, “Alabama Business Modernized E-file Program: Software Developers and Transmitters Guidelines and Schemas.” The most recent version of this document can be found here: http://revenue.alabama.gov/incometax/2013_forms/13al4164_fnl.pdf.
  • Anyone’s enrollment into the program can be terminated by the DOR for a variety of reasons, including filing late returns, filing inaccurate returns, not paying taxes, or practicing unethical methods when filing the returns.

To read more about the program and/or to read the legislation in its entirety, visit http://www.alabamaadministrativecode.state.al.us/docs/rev/810-3-29.pdf.

Additionally, the DOR recently repealed Rule 810-8-X-.01, a rule for late tax payment penalties. Previously, any taxpayer delinquent more than thirty days after the due date was given a 1% per month penalty for each month until the tax was paid. This penalty applied to a multitude of taxes. It is now repealed.

To read the repealed rule in its entirety, visit http://www.alabamaadministrativecode.state.al.us/docs/rev/810-8-X.pdf.