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Additionally, the DOR recently repealed Rule 810-8-X-.01, a rule for late tax payment penalties.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 It is now repealed.
To read the repealed rule in its entirety, visit http://www.alabamaadministrativecode.state.al.us/docs/rev/810-8-X.pdf.