Alabama Administrative Code

Notes Ala. Admin. Code r. 810-11-2-.40 Repealed: Filed November 16, 2011; effective December 21, 2011. Author: Charles Hines Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 41-9-90.1(e).

Notes Ala. Admin. Code r. 810-11-2-.41 Repealed: Filed November 16, 2011; effective December 21, 2011. Author: Charles Hines Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 41-9-90.1(e).

Notes Ala. Admin. Code r. 810-11-2-.42 Repealed: Filed November 16, 2011; effective December 21, 2011. Author: Charles Hines Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 41-9-90.1(e).

Notes Ala. Admin. Code r. 810-11-2-.43 Repealed: Filed November 16, 2011; effective December 21, 2011. Author: Charles Hines Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 41-9-90.1(e).

Notes Ala. Admin. Code r. 810-11-2-.44 Repealed: Filed November 16, 2011; effective December 21, 2011. Author: Charles Hines Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 41-9-90.1(e).

Notes Ala. Admin. Code r. 810-11-2-.45 Repealed: Filed November 16, 2011; effective December 21, 2011. Author: Charles Hines Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 41-9-90.1(e).

Notes Ala. Admin. Code r. 810-11-2-.46 Repealed: Filed November 16, 2011; effective December 21, 2011. Author: Charles Hines Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 41-9-90.1(e).

Notes Ala. Admin. Code r. 810-11-2-.47 Repealed: Filed November 16, 2011; effective December 21, 2011. Author: Charles Hines Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 41-9-90.1(e).

Notes Ala. Admin. Code r. 810-11-2-.48 Repealed: Filed November 16, 2011; effective December 21, 2011. Author: Charles Hines Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 41-9-90.1(e).

Notes Ala. Admin. Code r. 810-11-2-.49 Repealed: Filed November 16, 2011; effective December 21, 2011. Author: Charles Hines Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 41-9-90.1(e).

Notes Ala. Admin. Code r. 810-11-2-.49.01 Repealed: Filed November 16, 2011; effective December 21, 2011. Author: Charles Hines Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 41-9-90.1(e).

Notes Ala. Admin. Code r. 810-11-2-.50 Repealed: Filed November 16, 2011; effective December 21, 2011. Author: Charles Hines Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 41-9-90.1(e).

Notes Ala. Admin. Code r. 810-11-2-.51 Repealed: Filed November 16, 2011; effective December 21, 2011. Author: Charles Hines Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 41-9-90.1(e).

Notes Ala. Admin. Code r. 810-11-2-.52 Repealed: Filed November 16, 2011; effective December 21, 2011. Author: Charles Hines Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 41-9-90.1(e).

Notes Ala. Admin. Code r. 810-11-2-.53 Repealed: Filed November 16, 2011; effective December 21, 2011. Author: Charles Hines Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 41-9-90.1(e).

Notes Ala. Admin. Code r. 810-11-2-.54 Repealed: Filed November 16, 2011; effective December 21, 2011. Author: Charles Hines Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 41-9-90.1(e).

Notes Ala. Admin. Code r. 810-11-2-.55 Repealed: Filed November 16, 2011; effective December 21, 2011. Author: Charles Hines Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 41-9-90.1(e).

Notes Ala. Admin. Code r. 810-11-2-.56 Repealed: Filed November 16, 2011; effective December 21, 2011. Author: Charles Hines Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 41-9-90.1(e).

Notes Ala. Admin. Code r. 810-11-2-.57 Repealed: Filed November 16, 2011; effective December 21, 2011. Author: Charles Hines Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 41-9-90.1(e).

Notes Ala. Admin. Code r. 810-11-2-.58 Repealed: Filed November 16, 2011; effective December 21, 2011. Author: Charles Hines Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 41-9-90.1(e).

Notes Ala. Admin. Code r. 810-11-2-.59 Repealed: Filed November 16, 2011; effective December 21, 2011. Author: Charles Hines Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 41-9-90.1(e).

Notes Ala. Admin. Code r. 810-11-3-.01 Repealed: Filed November 16, 2011; effective December 21, 2011. Author: Charles Hines Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 41-9-90.1(e).

Notes Ala. Admin. Code r. 810-11-3-.02 Repealed: Filed November 16, 2011; effective December 21, 2011. Author: Charles Hines Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 41-9-90.1(e).

Notes Ala. Admin. Code r. 810-12-1-.01 Adopted August 12, 1986; filed August 18, 1986. Repealed by Alabama Administrative Monthly Volume XLII, Issue No. 11, August 30, 2024, eff. 10/14/2024. Author: Robert E. Brashears, Chief, Collections Division, Alabama Department of Revenue S…

Notes Ala. Admin. Code r. 810-12-1-.02 Adopted August 12, 1986; filed August 18, 1986. Repealed by Alabama Administrative Monthly Volume XLII, Issue No. 11, August 30, 2024, eff. 10/14/2024. Author: Robert E. Brashears, Chief, Collections Division, Alabama Department of Revenue S…

Notes Ala. Admin. Code r. 810-12-1-.03 Adopted August 12, 1986; filed August 18, 1986. Repealed by Alabama Administrative Monthly Volume XLII, Issue No. 11, August 30, 2024, eff. 10/14/2024. Author: Robert E. Brashears, Chief, Collections Division, Alabama Department of Revenue S…

Notes Ala. Admin. Code r. 810-12-1-.04 Adopted August 12, 1986; filed August 18, 1986. Repealed by Alabama Administrative Monthly Volume XLII, Issue No. 11, August 30, 2024, eff. 10/14/2024. Author: Robert E. Brashears, Chief, Collections Division, Alabama Department of Revenue S…

(1) The Commissioner or his delegate shall, as soon as practical after the seizure of any property, give notice of sale in writing to the owner, or in the case of personal property, the possessor thereof, by personal service, or such notice shall be left at his usual place of abo…

(1) SCOPE. This regulation applies to the authority of the Department to issue writs of execution to collect a final assessment of tax that the taxpayer has failed to pay through other means. (2) PURPOSE. The purpose of this regulation is to provide guidelines for the issuance of…

(1) PURPOSE. To set forth departmental guidelines and procedures for the sale of real property acquired through a Sheriff's Sale that are consistent with the provisions of § 40-29-23(b), Code of Ala. 1975. (2) SEALED BID GUIDELINES AND PROCEDURES. The department shall use the pro…

(1) Section 41-1-20, Code of Ala. 1975, authorizes the Department of Revenue to require certain business entities to make payments that exceed $750 in a prescribed manner involving the electronic transfer of funds so that the funds will be immediately available to the State Treas…

Definitions. For the purposes of this chapter, the terms and phrases used in these rules shall have the meanings prescribed in this section, unless a different meaning is clearly indicated by the context in which the term or phrase is used. (1) "ACH" or "Automated Clearing House"…

(1) Under the authority granted to the Department by Act 06-552, the Department establishes a requirement, that certain business entities owing the Department, in connection with a single transaction consisting of any tax, fee, or other obligations that are collected or administe…

(1) Payments for the following tax types will be subject to the EFT tax payment requirements of these rules: (a) Cellular Telecommunication Services Tax (b) Coal Severance Tax (State and local) (c) Contractor's Gross Receipts Tax (d) Corporation Franchise Tax and Permit Fee (e) C…

(1) On a periodic basis, the Department will review the most recent payment history for a business entity taxpayer to determine if the payment history requires the taxpayer to make payments through EFT (2) Whenever two or more taxes or fees are permitted to be paid on a single fo…

(Repealed). Author: Ed Cutter Notes Ala. Admin. Code r. 810-13-1-.06 Filed December 6, 1991; effective January 10, 1992. Repealed: Filed October 20, 2006; effective November 24, 2006. Statutory Authority: Code of Ala. 1975, §§ 41-1-20 through 41-1-23.

(1) Upon a taxpayer being notified by the Alabama Department of Revenue that taxes, fees or other obligations collected or administered by the department must be paid electronically, the taxpayer shall register with the Department prior to making the required electronic payments,…

(1) The ACH Debit payment method will be the primary method used by taxpayers to make payments for a tax type using EFT. The ACH Credit method is a payment method available only to taxpayers with permission of the Department. (2) The Department will grant taxpayers permission to …

(1) Taxpayers who are required to make payments for tax types using EFT must initiate the transaction so that the amount due is deposited as immediately available funds (collected funds) to the State of Alabama's bank account on or before the due date under the applicable revenue…

(1) Introduction. Certain taxpayers are required to pay their taxes with an electronic funds transfer (EFT) pursuant to Section 41-1-20, Code of Ala. 1975. Taxpayers required to make tax payments to the Department via EFT shall use the Automated Clearing House (ACH) Debit payment…

(1) Introduction. Certain taxpayers are required to pay their taxes with an electronic funds transfer (EFT) pursuant to Section 41-1-20, Code of Ala. 1975. Taxpayers who are not required to pay by EFT may voluntarily choose to pay by EFT. The Department will allow certain taxpaye…

(1) The requirement to use EFT to make tax payments does not change any current filing requirements for tax returns. If the EFT payment is not timely made or the tax return required is not filed by the due date, the provisions for late payment penalties, late filing penalties, in…

(1) The provisions of Code of Ala. 1975, as amended, shall govern the administration of any tax, interest, or penalty assessed due to late EFT payments, except as provided in these rules. (2) No specific additional penalty provisions are provided concerning compliance with the EF…

(1) Those taxpayers who are required to make EFT payments for a tax type may request permission to also make EFT payments for other tax types. Those taxpayers who are not required to make EFT payments for any tax type may request permission from the Department to make EFT payment…

(1) The Department will credit the taxpayer with the amount paid as of the date the payment is received by the State of Alabama's bank account. The proof of payment by the taxpayer shall depend on the payment method utilized. (2) An ACH Debit transaction may be proven by use of t…

(1) Errors in the EFT payment process will result in either an underpayment or an overpayment of the tax. In either case, the taxpayer must promptly contact the Department to arrange for appropriate action. Overpayments may be used as a credit against a future tax liability or th…

(1) In the event the taxpayer determines that he is unable to effect a timely EFT payment, for extenuating circumstance beyond the control of the taxpayer, the Department may allow the taxpayer to use Fedwire. For instance, if on the due date of an EFT payment the taxpayer become…

Notes Ala. Admin. Code r. 810-13-1-.18 Filed December 6, 1991; effective January 10, 1992. Repealed: Filed November 9, 2007; effective December 14, 2007. Authors: Michael Mason, Ed Cutter Statutory Authority: Code of Ala. 1975, §§ 41-1-20 through 41-1-23.

(1) A taxpayer must provide at least 30 days written notice of any change of information required by the Form EFT 001, Electronic Funds Transfer Authorization Agreement, by submitting a revised Form EFT 001 to: Alabama Department of Revenue EFT Unit P0 Box 327950 Montgomery, AL 3…

(1) Each year, at least 30 days prior to the beginning of a calendar year, the Department will provide taxpayers required to pay a tax type using EFT with a schedule of holidays to be observed by the Alabama ACH Association, Alabama banks and the Department. Author: Ed Cutter Not…