Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-1-6 - ADMINISTRATIVE RULES AND PROCEDURES APPLICABLE TO ALL TAXING DIVISIONS OF THE DEPARTMENT OF REVENUE › Section 810-1-6-.04 - Electronic Payment of Taxes To Be Provided

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The electronic filing and payment system
			 will provide the taxpayer with the capability of electronically filing a return
			 and paying the tax due by electronic funds transfer using Automated Clearing
			 House (ACH) debit or credit method, except as noted in section (3). An ACH
			 debit method taxpayer who is not required to pay the tax due by electronic
			 funds transfer can utilize the system to electronically file a return and
			 choose to make payment by check rather than authorizing an electronic payment.
			 However, payment by check option is not available for electronically filed
			 Income Tax Withholding and Non-State Administered Local Tax returns. A taxpayer
			 with prior approval from the department to pay by ACH credit method can utilize
			 the system to electronically file a return without authorizing electronic
			 payment through the system. The e-pay only application shall provide the
			 taxpayer with the capability of making an ACH debit method payment or
			 additional payment for returns, outstanding invoices, assessments, and other
			 taxes and fees due the department. The e-pay only application cannot be
			 utilized to make a payment for tax types for which a taxpayer has approval from
			 the department to pay by ACH credit method or to make a payment to a non-state
			 administered locality.
(2) The
			 submission of a tax return and/or the initiation of an ACH debit method payment
			 through the filing and payment system by the taxpayer or by the taxpayer's
			 authorized representative shall qualify as electronic signature of the person
			 with the responsibility for filing the tax return. The taxpayer is responsible
			 for the accuracy of the tax return information submitted to the department
			 regardless of whether the return is filed by the taxpayer or by the authorized
			 representative.
(3) International
			 ACH Transactions. In order to remain in compliance with the National Automated
			 Clearing House Association (NACHA) Operating rules, as amended from time to
			 time, the department may prohibit the initiation of an ACH debit method payment
			 by a taxpayer through the filing and payment system when the transaction is an
			 International ACH Transaction as defined by NACHA guidelines. A taxpayer who is
			 prohibited from initiating an ACH debit method payment through the system must
			 make tax payments of $750 or more by ACH credit method. ACH credit payment
			 method requires pre-registration and department approval. Tax payments made
			 through ACH credit method must be initiated through the taxpayer's financial
			 institution separate from the filing of the return.
Authors:
Deborah Lee, Cameran Clark
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-30-1,
				  40-30-2,
				  40-30-3,
				  40-30-4,
				  40-30-5,
				  40-30-6,
				  40-30-7.