reglab/statecodes huggingface dataset:
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-3-39 - CORPORATION RETURNS › Section 810-3-39-.11 - Acceptance, Monitoring, and Revocation Of Acceptance Into The Alabama Business Modernized E-File Program For Electronic Return Originators And Transmitters - Corporate Income Tax

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 SCOPE - This rule explains the requirements for electronic return originators
			 and transmitters (not to include software developers - See Rule
			 810-3-39-.10) to obtain and sustain active approval to serve as the Department electronic
			 filing agent in order to transmit returns through the Alabama Business
			 Modernized E-File Program.
(2)
			 Electronic return originators and transmitters accepted by and in good standing
			 with the Internal Revenue Service (IRS) Electronic Filing Program are
			 automatically accepted into the Alabama Electronic Filing Program. This does
			 not include software developers who must complete the approval process with the
			 Department (See Rule
			 810-3-39-.10).
(3) Electronic return
			 originators and transmitters accepted into the Alabama Electronic Filing
			 Program serve as agents of the Department, and must comply with the
			 requirements of the program as stated in the Alabama Business Modernized E-file
			 Program: Handbook for Software Developers and Transmitters (Publication
			 AL4164).
(4) The Department will
			 conduct random monitoring visits with Electronic Return Originators and
			 Transmitters to verify that the requirements of the Alabama Electronic Filing
			 Program are being met.
(5) The
			 Department reserves the right to revoke the acceptance of an electronic return
			 originator or transmitter for cause. Failure to comply with the guidelines set
			 forth in the Alabama Business Modernized E-file Program: Handbook for Software
			 Developers and Transmitters (Publication AL4164) is considered cause.
(6) Any of the following can result in the
			 revocation of an electronic return originator's or transmitter's acceptance
			 into the program:
(a) Conviction of a
			 criminal offense under the revenue laws of any state or of any offense
			 involving dishonesty, or breach of trust.
(b) Failure to file timely and accurate tax
			 returns, both personal and business.
(c) Failure to pay personal tax liabilities
			 or business tax liabilities.
(d)
			 Failure or refusal to effect corrective action as required by the
			 Department.
(e) Other facts or
			 conduct of a disreputable nature that would reflect adversely on the Alabama
			 Electronic Filing Program.
(f)
			 Unethical practices in return preparation.
(g) Suspension by IRS.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-3-39 - CORPORATION RETURNS › Section 810-3-39-.12 - Alabama Requirements For Mandatory E-File Of Original Corporate Income Tax Returns

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
Scope
- This rule explains the electronic filing mandate
			 requirements and exclusions for both an Income Tax Return preparer and the
			 C-Corporation or S-Corporation.
(2)
Definitions.
(a) Income Tax
			 Preparer - a person, firm or company who meet one of the following:
1. Any person who prepares an Alabama
			 Corporate/ Partnership Income Tax Return in exchange for
			 compensation.
2. Any person who
			 employs another person to prepare, in exchange for compensation, any current
			 year Alabama Corporate/ Partnership Income Tax Return.
3. Any accounting firm or company who employs
			 a person or group of people who prepare, in exchange for compensation, any
			 current year Alabama Corporate/Partnership Income Tax Return.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-3-39 - CORPORATION RETURNS › Section 810-3-39-.13 - Requirements For The Alabama Corporate Income Tax Return

Current through Register Vol. 42, No. 9, June 28, 2024
(1) SCOPE - To define the filing and payment
			 requirements for an Alabama electronic Corporate Income Tax return filed
			 through the Alabama Business Modernized E-File program. Terms are defined to
			 clarify when an electronic return is considered to be timely filed for accepted
			 and rejected returns.
(2) Return
			 Filing and Payment Requirements
(a) A
			 complete Alabama electronic Corporate Income Tax return will consist of XML
			 data transmitted electronically and supporting binary documents (such as .pdf
			 documents) as required by the Alabama Corporate Modernized Electronic Filing
			 (MeF) schemas, business rules, and Alabama Business MeF Software Developers and
			 Transmitters Guidelines (Publication 4164). A complete Alabama electronic
			 Corporate Income Tax return must contain the same information as a comparable
			 Alabama Corporate Income Tax return as if filed entirely on paper.
(b) Corporations that electronically file
			 their Alabama Corporate Income Tax return must also pay their tax liability
			 electronically.
(c) S-Corporations
			 that electronically file their Alabama S-Corporation Income Tax return must
			 also pay their tax liability electronically on the Form PTEC (Nonresident
			 Composite Payment Return) if applicable.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-3-40 - ASSESSMENT OF INCOME TAXES › Section 810-3-40-.01 - Tax To Be Reported On Prescribed Forms

Current through Register Vol. 42, No. 9, June 28, 2024
(1) All tax shall be reported on forms
			 prescribed by the Department. Each taxpayer shall file a return or returns with
			 the Department for each tax year on forms prescribed for taxpayers of the class
			 within which the taxpayer falls. Should the Department not furnish copies of
			 the appropriate form to the taxpayer, the taxpayer may obtain them upon
			 request.
(2) The amount shown to be
			 due on the return or returns filed by the taxpayer with the Department shall
			 constitute the prima facie liability of the taxpayer. If the Department finds
			 no error in a return, it shall be entered on the tax rolls. The taxpayer will
			 receive no notification of this action unless the tax as shown to be due by the
			 return has not been paid.
(3) The
			 Department may assess additional tax, penalty, and/or interest pursuant to
			 Chapter 2A, Title 40,
Code of Ala. 1975
, and the rules
			 promulgated thereunder.
(4) For the
			 purposes of reporting, paying, and notifying the Department of changes made by
			 the Internal Revenue Service, changes due to a federal amended return, or other
			 changes to the federal return which result in an increase or decrease of income
			 or estate tax due the state or the taxpayer, the following rules shall be
			 followed:
(a) The taxpayer shall file a
			 completed amended return for each year indicating the additional tax owed the
			 state or refund requested.
(b) If
			 the amended return is filed as a result of changes made by the Internal Revenue
			 Service a copy of the federal revenue agent's report or any other itemized
			 explanation of the federal changes furnished to the taxpayer shall be attached
			 to each amended return filed.
(c)
			 Forms authorized by the department must be used to report such changes.
1. Individuals shall file a Form
			 40X.
2. Partnership's, fiduciary's,
			 "C" corporations and "S" corporations shall check the "Amended Return"
			 box.
(d) Example: A
			 taxpayer has a 1988 tax year audit finalized with the Internal Revenue Service
			 which has resulted in additional tax due this state. The taxpayer intends to
			 notify the state of such changes but does not have available a 1988 Alabama
			 corporation income tax form. The taxpayer shall contact the Department and
			 request a 1988 form or the taxpayer may use a similar version of the 1988 form.
			 In this case the taxpayer has a 1993 Form 20C. The taxpayer strikes through
			 "1993" and writes "1988." The taxpayer checks the "amended return" box and
			 completes the form. The taxpayer mails or delivers to the department the
			 amended return, a check for the additional tax and applicable interest, and a
			 copy of the Internal Revenue Service changes.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-3-40 - ASSESSMENT OF INCOME TAXES › Section 810-3-40-.02 - Whole Dollar Reporting

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Whole Dollar Reporting Mandatory. Effective December 31, 1998, all tax forms,
			 declarations, statements or other documents submitted to the Individual and
			 Corporate Tax Division shall be completed using whole dollar amounts
			 only.
(2) Rounding to Nearest Whole
			 Dollar Amount. Amounts of 49 cents or less shall be rounded down to the nearest
			 whole dollar amount. Amounts of 50 to 99 cents shall be rounded up to the
			 nearest whole dollar amount.
Authors
: Judy A. Robbins
Statutory Authority
:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-18-40.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-3-42 - TIME AND METHOD OF PAYMENT OF INCOME TAX › Section 810-3-42-.01 - Time Of Payment Of Tax

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Individuals. The income tax return for an
			 individual is due on April 15th following the close of the calendar year or the
			 fifteenth day of the fourth month following the close of a fiscal year. Any
			 balance due, as shown on the return when filed, after applicable credits for
			 taxes paid through withholding and through declarations of estimated tax, must
			 be paid on or before the due date for filing the return.
(2) Fiduciaries. The income tax returns for
			 fiduciaries are due on April 15th following the close of a calendar year or the
			 fifteenth day of the fourth month following the close of the tax year. The tax
			 shown due on the return must be paid on or before the due date for filing the
			 return.
(3) Corporations. The
			 income tax returns for corporations are due on March 15th following the close
			 of the calendar year or on the fifteenth day of the third month following the
			 close of the fiscal year. The tax due on the return, after applicable credits,
			 must be paid on or before the due date for filing the return.
(4) Organizations with unrelated business
			 taxable income. The income tax returns for organizations with unrelated
			 business taxable income are due at the same time as returns for corporations as
			 specified in paragraph (3) above.
(5) Interest on all past due and unpaid taxes
			 will be collected at the current interest rate prescribed by §
								40-1-44.
(6) Advance payments. Any taxpayer may pay
			 any portion or all of his tax prior to the dates stated above. However, the
			 Department has no authority to discharge a liability for income tax before the
			 end of the taxable year, as the liability cannot be determined until the year
			 is ended.
(7) For tax years ending
			 after December 31, 1984, any payment which is postmarked on or before the last
			 date for timely payment will be considered to be timely paid. See Reg.
			 810-1-5-.01.
Authors:
Carmen Mills, Anne Simms
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7 -(a)(5),
				  40-18-42.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-3-42 - TIME AND METHOD OF PAYMENT OF INCOME TAX › Section 810-3-42-.02 - Extension Of Time For Payment

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The Department is authorized to grant
			 extensions for the payment of tax for a period not to exceed three months.
			 Applications for extension should be made in writing in time for consideration
			 by the Department before the date on which the payment is due. The application
			 should be signed by the taxpayer or his duly authorized agent.
(2) If an extension of time to make payment
			 is granted, no penalty for late payment will be incurred, if payment is made
			 within the extended period, but interest will accrue at the rate provided in
			 §
								40-1-44 from the unextended due date for payment until payment is made.
(3) For extension of time for filing returns,
			 see §
								40-18-27.
Authors:
Anne Simms, Carmen Mills
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7 -(a)(5),
				  40-18-42.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-3-42 - TIME AND METHOD OF PAYMENT OF INCOME TAX › Section 810-3-42-.03 - Deferment Of Tax In Hardship Cases Under Soldiers' And Sailors' Civil Relief Act

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Public Law
			 No. 861 of the United States known as the Soldiers' and Sailors' Civil Relief
			 Acts provides that persons in the military service of the United States who can
			 show their inability to pay income tax by reason of such service be granted
			 deferment of income tax, without interest, during the period of military
			 service and for a period extending not more than six months after termination
			 of the military service.
(2)
			 Military personnel claiming the benefit of this relief will be required to file
			 with the Department of Revenue requests for deferment stating their financial
			 condition and affirming that their ability to pay the state income tax has been
			 materially impaired by reason of their military service.
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-18-57.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-3-42 - TIME AND METHOD OF PAYMENT OF INCOME TAX › Section 810-3-42-.04 - Penalties For Failure To Remit Tax

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Authors:
Carmen Mills, Anne Simms, Fred H.
				Pritchard, John H. Burgess
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-18-42.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-3-43 - TAX PAID THROUGH MISTAKE OR ERROR › Section 810-3-43-.01 - Availability, Claiming, And Transferability Of The Rail Credit

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
Purpose
. This rule sets forth guidelines and
			 procedures for claiming, applying, and transferring the rail credit provided
			 under the Railroad Modernization Act of 2019, as codified in Chapter 11C of
			 Title 37 of the
Code of Ala. 1975
.
(2)
Definitions
. For
			 purposes of this rule, these terms shall be defined as follows:
(a) DEPARTMENT - The Alabama Department of
			 Revenue.
(b) ELIGIBLE TAXPAYER -
			 Any class II or III railroad that is awarded a rail credit
			 certificate.
(c) ELIGIBLE
			 TRANSFEREE - A taxpayer to which any or all portion of a rail credit is
			 transferred.
(d) TAX CREDIT
			 CERTIFICATE - A form or letter issued to the eligible taxpayer, that includes
			 information about the qualified railroad rehabilitation project and the total
			 amount of credit issued to the eligible taxpayer.
(e) TRANSFER TAX CREDIT CERTIFICATE - A
			 certificate issued by the Department to an eligible transferee, which includes
			 information about the qualified railroad project for which a tax credit
			 certificate has been issued, and the amount of credit transferred to the
			 transferee.
(f) TRANSFEROR - Any
			 eligible taxpayer who transfers any or all of their portion of the credit to
			 the transferee.
(g) TRANSFER
			 STATEMENT - A statement filed with the Department by the transferor that
			 identifies the transferor and each eligible transferee, the amount of tax
			 credit transferred to each eligible transferee, and the effective date of the
			 credit.
(h) TRANSFER AGREEMENT - A
			 contract, either in writing or in an electronic format, between the transferor
			 and the eligible transferee that includes the following:
1. Description and the address of the rail
			 carrier that has been issued a tax credit certificate.
2. The date the project was completed and
			 placed in service.
3. The amount of
			 credit being transferred to each transferee.
4. The purchase amount of the
			 credit.
5. A statement by the
			 eligible taxpayer agreeing to sell, transfer, convey, assign, and deliver the
			 credit to the buyer along with an acknowledgement from the buyer agreeing to
			 purchase, acquire, and accept the credit from the owner.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-3-43 - TAX PAID THROUGH MISTAKE OR ERROR › Section 810-3-43-.02 - Limitations Upon The Refunding Of Taxes Paid

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Ann Winborne.
Statutory Authority:
Code of Ala.
				  1975
, §
										40-18-43.
Histoy:
Adopted September 30, 1982.
Amended
February 8, 1989; filed March 20, 1989. Filed July 22,
				  1992; October 30, 1992. Repealed filed October 4, 1993; effective November 8,
				  1993.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-3-43 - TAX PAID THROUGH MISTAKE OR ERROR › Section 810-3-43-.03 - Denial Or Modification Of Claim For Refund

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Ann Winborne.
Statutory Authority:
Code of Ala.
				  1975
, §
										40-18-43.
Histoy:
Adopted June 17, 1988; filed July 27,
				  1988. Repealed filed October 4, 1993; effective November 8,
				  1993.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-3-44 - INSTALLMENT BASIS › Section 810-3-44-.01 - Installment Basis Sales - Sales Of Real Estate And Casual Sales Of Personal Property

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
(a) For transactions prior to January 1, 1985
			 - With three important exceptions, §
									40-18-44 (as
			 in effect before January 1, 1985) is with regard to the sale of real estate and
			 the casual sale of personal property for a price exceeding $1,000, essentially
			 the same as provisions of the United States Internal Revenue Code as in effect
			 prior to January 1, 1985. The Department will therefore consider the rules and
			 decisions of the Internal Revenue Service and the federal courts with respect
			 to this section. The basic differences in the two laws are:
(1) In §
										40-18-44(b)(ii),
			 (as in effect prior to January 1, 1985) in order to qualify for the use of the
			 installment method, the Alabama law requires that the principal payments
			 received in the year of sale not exceed forty percent of the selling
			 price.
(2) Alabama law requires
			 that the election to use the installment basis must be made in the return for
			 the year of the sale.
(3) The
			 provision of the Federal Tax Reform Act of 1984 ( P.L. 98-369) requiring that
			 depreciation previously expensed be recognized in the year of sale whether or
			 not any payments were received, does not apply.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-3-44 - INSTALLMENT BASIS › Section 810-3-44-.02 - Disposition Of Installment Obligation

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
(a) For
			 disposition before January 1, 1985. If an installment obligation is satisfied
			 for other than its face value, sold or exchanged, the realized gain is
			 recognized at that time.
(b) If an
			 installment obligation is distributed, transmitted, or otherwise disposed of
			 other than as in subparagraph (a) above, the balance of the unreported gain is
			 recognized at that time.
(c)
			 Exception is made to subparagraph (b) above in the event of transmission at
			 death, if a qualified bond is filed with the Department of Revenue.
1. The bond required in the case of
			 transmission at death of installment obligations shall be filed at the time of
			 filing the return for the decedent for the year of his death or at such later
			 time as may be specified by the Department of Revenue. Such bond in all cases
			 shall be subject to the approval of the Commissioner of Revenue.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-3-45 - PERIOD OF LIMITATION UPON ASSESSMENT AND COLLECTION - ESTABLISHED; REQUEST FOR PROMPT ASSESSMENT (REPEALED) › Section 810-3-45-.01 - Limitation On Assessment And Collection

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Ann Winborne.
Statutory Authority
:
Code of Ala.
				1975
, §
								40-18-43.
History
: Adopted September 30, 1982. Amended filed
				May 15, 1992. Repealed filed October 4, 1993; effective November 8,
				1993.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-3-47 - LIMITATIONS UPON CIVIL ACTIONS AND PROCEEDINGS BY TAXPAYER (REPEALED) › Section 810-3-47-.01 - Limitations Upon Suits And Proceedings By The Taxpayer

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Authors:
Ann Winborne.
Statutory Authority
:
Code of Ala.
				1975
, §
								40-18-43.
History
: Adopted September 30, 1982. Amended June
				17, 1988; filed July 27, 1988. Repealed filed October 4, 1993; effective
				November 8, 1993.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-3-49 - ASSESSMENT OF TAX AND PENALTIES AGAINST THOSE FAILING TO MAKE RETURNS (REPEALED) › Section 810-3-49-.01 - Persons Failing To Make Returns And Persons Making Fraudulent Returns

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Authors:
Ann Winborne.
Statutory Authority
:
Code of Ala.
				1975
,§
								40-18-43.
History
: Adopted September 30, 1982. Amended June
				17, 1988; filed July 27, 1988. Repealed filed October 4, 1993; effective
				November 8, 1993.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-3-53 - [Repealed] › Section 810-3-53-.01 - Inspection Of Returns By Third-Party Agencies

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Ann Winborne
Statutory Authority:
Code of Ala.
				  1975
, §
										40-18-53.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-3-60 - ALABAMA ACCOUNTABILITY ACT-PARENT TAX CREDITS › Section 810-3-60-.01 - Eligibility For Parent Tax Credit For Students Enrolled In Or Assigned To Attend A Failing School

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Scope. This rule is issued pursuant to Section
			 16-6D-1,
Code of Ala. 1975
, to provide guidance to parents with
			 students enrolled in or assigned to attend a failing school who may be eligible
			 for a refundable income tax credit to offset the costs of transferring a
			 student to a non-failing public school or nonpublic school of the parent's
			 choice.
(2) Definitions. The
			 following terms have the meanings ascribed to them for purposes of this rule:
(a) Eligible student. A student who receives
			 written notification from his or her local school system that the student is
			 assigned to attend or enrolled in a failing public school.
(b) Creditable Costs. Tuition and other
			 mandatory fees charged to the parent by the non-failing public school or
			 nonpublic school to which the eligible student transferred.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-3-60 - ALABAMA ACCOUNTABILITY ACT-PARENT TAX CREDITS › Section 810-3-60-.02 - Eligibility For Parent Tax Credit For Students Attending A Nonpublic School

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Scope. This
			 rule is issued pursuant to Section
			 16-6D-1,
Code of Ala. 1975
, to provide guidance to parents who
			 choose to transfer a student to a nonpublic school upon notification that the
			 student is enrolled in or assigned to attend a failing school.
(2) In order to be eligible for the parent
			 tax credit, a parent must transfer a student and incur creditable costs at a
			 nonfailing public school or nonpublic school.
(a) A nonpublic school, for purposes of the
			 parent tax credit, is any private school, including parochial schools, that is
			 accredited by a state recognized accrediting agency and has notified the
			 Department of Revenue of its intent to participate in and comply with the
			 requirements of the Section 9 scholarship program established by the Alabama
			 Accountability Act (Act 2013-64).
(b) Example. Upon notification that Student A
			 is assigned to attend a failing school, his parents choose to enroll him in an
			 accredited private school that chooses
not
to participate in the
			 Section 9 scholarship program. In this scenario, the student's parents are not
			 eligible to claim the parent tax credit, even if they incur otherwise
			 creditable costs, because the school that the student transferred to does not
			 meet the Alabama Accountability Act definition of nonpublic school, a
			 requirement to be eligible for the parent tax credit.
(c) Example. Upon notification that Student B
			 is assigned to attend a failing school, her parents choose to enroll her in an
			 accredited private school that participates and complies with the requirements
			 of the Section 9 scholarship program. Assuming Student B's parents meet the
			 other requirements for the Section 8 parent tax credit further outlined in
			 Rules
			 810-3-60-.01 and
			 810-3-60-.03,
			 Student B's parents are eligible to claim the parent tax credit.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-3-60 - ALABAMA ACCOUNTABILITY ACT-PARENT TAX CREDITS › Section 810-3-60-.03 - Eligibility For Parent Tax Credit For Students Transferring To A Failing Public School

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Scope. This rule is issued pursuant to Section
			 16-6D-1,
Code of Ala. 1975
, to provide guidance to parents with
			 students who transfer to a new school and are notified that the new school is a
			 failing public school for purposes of the Alabama Accountability Act (Act
			 2013-64). These parents may be eligible for a refundable income tax credit to
			 offset the costs of subsequently transferring a student to a non-failing public
			 school or nonpublic school of the parent's choice if certain conditions are
			 met.
(2) General rule. When
			 determining whether a student's parents are eligible to claim the parent's tax
			 credit, the Department will consider substance over form when determining
			 whether a bona fide transfer away from a failing school to a non-public school
			 occurred so that the parent is eligible for the tax credit addressed within
			 this rule.
(a) If a student currently attends
			 a non-failing public school or nonpublic school and subsequently transfers to a
			 failing public school, the student's transfer to the failing public school must
			 meet the requirements for a bona fide transfer before the student's parents may
			 transfer the student to a non-failing school of the parent's choice and be
			 eligible to apply for the parent tax credit.
(b) For purposes of this rule, a bona fide
			 transfer requires a student to remain in the school in which he or she
			 transfers to, for a minimum of one semester, or 90 school days. A student who
			 first transfers away from a non-failing public school or nonpublic school to a
			 failing public school and subsequently transfers away from the failing public
			 school after having attended for any period of time less than one school
			 semester or 90 school days, whichever is shorter, shall not be considered as
			 having been part of a bona fide transfer and the student's parents shall not be
			 eligible for the credit.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-3-60 - ALABAMA ACCOUNTABILITY ACT-PARENT TAX CREDITS › Section 810-3-60-.04 - Calculation Of Average Annual Cost Of Attendance For A Public K-12 Student

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Scope. This
			 rule is issued pursuant to Section
			 16-6D-1,
			 Code of Alabama 1975, to provide guidance to parents who are eligible to claim
			 a refundable income tax credit under the Alabama Accountability Act of
			 2013.
(2) For purposes of
			 calculating the 80% of the average annual cost of attendance for a public K-12
			 student limitation as referenced in Rule
			 810-3-60-.01,
			 the Department of Finance will provide the amounts of the average state cost of
			 attendance for a public K-12 student for each fiscal year pertaining to the
			 current school year.
(a) For example, the
			 Department of Finance will provide the average state annual cost of attendance
			 for a public K-12 student for fiscal year ending September 30, 2013 and fiscal
			 year ending September 30, 2014 for purposes of determining the average cost of
			 attendance for the 2013-2014 school year.
(b) To determine the average cost of
			 attendance for the 2013-2014 school year, the Department shall calculate this
			 number by multiplying 80% of the FY 2013 cost of attendance by 9/12 and 80% of
			 the FY 2014 cost of attendance by 3/12.
(c) For the 2013-2014 school year, the 80% of
			 the average annual cost of attendance for a public K-12 student is calculated
			 as follows:
($3,538 x 9/12) + ($3,639 x 3/12) = $3,563
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-3-61 - ALABAMA ACCOUNTABILITY ACT - CREDITS FOR SCHOLARSHIP GRANTING ORGANIZATIONS › Section 810-3-61-.02 - The Alabama Accountability Act Of 2013 Credits For Contributions To Scholarship Granting Organizations (SGOs)

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Credits will be limited to scholarship
			 donations which are bona fide gifts.
(a)
Donor Restrictions
.
The donor may not
			 receive anything of value from the SGO in return for the gift or place any
			 restrictions on the use of the donated funds.
(b) A donation that is restricted or
			 conditioned in any way by a donor is not eligible for an income tax credit
			 under the Alabama Accountability Act of 2013.
(c) No relative of the donor may receive a
			 scholarship from the SGO to which the donation was made. Relatives include but
			 are not limited to:
1. Children
2. Grandchildren
3. Siblings
4. Children or grandchildren of a
			 sibling
5. Parents
6. Grandparents
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-3-61 - ALABAMA ACCOUNTABILITY ACT - CREDITS FOR SCHOLARSHIP GRANTING ORGANIZATIONS › Section 810-3-61-.03 - Application Of Scholarship Granting Organizations (SGOs) For Participating In The Scholarship Program

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Scope: Act 2013-64, as amended by Acts
			 2013-265 and 2015-434, provides for the creation of an SGO to receive
			 scholarship donations for the purpose of making scholarship grants. This rule
			 prescribes procedures for the inclusion of SGOs on the Department's list of
			 organizations eligible for receiving scholarship donations entitling donors to
			 the tax credits.
(2) Organizations
			 must apply to the Department using a form available on the Department's website
			 after July 1, 2013.
(3) The IRS
			 approval letter exempting the organization from federal income tax pursuant to
			 Section 501(c)(3)of the Internal Revenue Code must be submitted to the
			 Department as part of the application process.
(4) The SGO must state that it will abide by
			 all requirements in the statute and applicable regulations.
(5) By August 1, 2013 the Department will
			 notify the qualified SGO that it is being included in the list being placed on
			 the Department's website, of organizations approved to accept qualifying
			 scholarship donations pursuant to Section 9 of the Act.
(6) For each application received after the
			 initial cut-off date, the SGO will be notified by the Department if it
			 qualifies, and if so, its name will be added to the list of qualified
			 organizations on the Department's web site.
(7) After receipt of its qualification
			 notice, an SGO may accept scholarship donations, pursuant to Rule
			 810-3-61-.04.
Authors
: Curtis Stewart, Neal Hearn
Statutory Authority
:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  16-16D-1.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-3-61 - ALABAMA ACCOUNTABILITY ACT - CREDITS FOR SCHOLARSHIP GRANTING ORGANIZATIONS › Section 810-3-61-.05 - Annual Report Of Scholarship Granting Organizations (SGOs)

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Scope. Act
			 2013-64, as amended by Acts 2013-265 and 2015-434, provides for SGOs to report
			 publicly certain information to the Department of Revenue in connection with
			 its educational scholarship funded. This rule prescribes the required
			 information and dates of submission.
(a) An
			 SGO shall, by the 15th day after the close of each
			 calendar quarter, file a report with the Department of Revenue containing the
			 following information about educational scholarships granted during the
			 quarter:
1. The total number of scholarships
			 awarded and funded.
2. The total
			 dollar amount of scholarships awarded and funded.
3. The name of each qualifying school that
			 received scholarship funding, the total amount of scholarship funds paid to
			 each qualifying school, and the total number of scholarship recipients enrolled
			 in each qualifying school.
4. The
			 total number of eligible students zoned to attend a failing school who received
			 educational scholarships from the SGO's.
5. The total number of first time scholarship
			 recipients.
6. The total number of
			 first time scholarship recipients who were continuously enrolled in a nonpublic
			 school prior to receiving an educational scholarship from the SGO.
7. The total number of first time scholarship
			 recipients who were continuously enrolled in a public school prior to receiving
			 an educational scholarship from the SGO.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-3-61 - ALABAMA ACCOUNTABILITY ACT - CREDITS FOR SCHOLARSHIP GRANTING ORGANIZATIONS › Section 810-3-61-.07 - Continuing Eligibility Of Scholarship Granting Organization (SGO) To Participate In The Tax Credit Scholarship Program

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Scope: Act 2013-64, as amended by Acts
			 2013-265 and 2015-434, establishes certain requirements for the operation of
			 Scholarship Granting Organizations (SGOs) and requires SGOs to report certain
			 information to the Department of Revenue. The Acts also authorize the
			 department to bar an SGO from participating in the Tax Credit Scholarship
			 Program (program) if the department establishes that the SGO has intentionally
			 and substantially failed to comply with the requirements of the program. This
			 rule prescribes the process of notifying an SGO of its non-compliance with a
			 requirement, the effect of such notice on the operation of the SGO, and the
			 steps required of the SGO to be reinstated to the program.
(2) Each SGO shall file reports with the
			 department containing the information explained in Rule
			 810-3-61-.05,
			 by the following due dates:
(1) the annual
			 report shall be due on the first day of September of each calendar year, and
(2) each quarterly report shall be
			 due on the fifteenth day of the month following the close of the previous
			 calendar year quarter.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-3-61 - ALABAMA ACCOUNTABILITY ACT - CREDITS FOR SCHOLARSHIP GRANTING ORGANIZATIONS › Section 810-3-61-.08 - Percentage Of Low-Income Eligible Students In A County (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Author
: Curtis Stewart
Statutory Authority
:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  16-16D-1.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-3-61 - ALABAMA ACCOUNTABILITY ACT - CREDITS FOR SCHOLARSHIP GRANTING ORGANIZATIONS › Section 810-3-61-.09 - Estimated Tax Penalty To Individuals And Corporations Entitled To Claim Certain Credits Against The Amount Of Income Tax Due

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Definitions. The following terms have the
			 meanings ascribed to them for purposes of this rule:
(a) Estimated Tax - The Estimated Income Tax
			 payments required pursuant to §§
									40-18-80 and
			 40-18-80.1,
Code of Ala. 1975
.
(b) Estimated Tax Penalty - The amounts to be
			 added to the tax as a result of the underpayment of Estimated Taxes as
			 prescribed by
			 26 U.S.C.
			 §§
										6654 and
			 6655.
(c) Allowable Credits - The credits against
			 the Income Tax liability of an individual or corporate taxpayer attributable to
			 payments made by the taxpayer, when such payments are required to be reported
			 to the department by the taxpayer at the time of payment and verified to the
			 department by the recipient as required pursuant to §
									16-6D-9.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-3-70 - DEFINITIONS › Section 810-3-70-.01 - Definitions

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
(a) The terms "employer," "employee," and,
			 generally, "wages" have the same meaning as defined in the Internal Revenue
			 Code, as amended from time to time.
(b) Section
			 40-18-90,
Code of Ala. 1975
, provides additional definitions in
			 connection with the requirement for withholding of income tax on certain
			 winnings from wagering transactions.
(c) Section
			 40-18-70 and Rule
			 810-3-70-.03 define and provide withholding requirements for a "Provisional Construction
			 Employer" (PCE).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-3-70 - DEFINITIONS › Section 810-3-70-.02 - Retention Of Payroll Records

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Every employer or withholding tax agent
			 required to withhold income tax or who voluntarily withholds income tax is
			 required to maintain withholding tax records for a period of three years from
			 the due date of the return or three years from the date the return is filed
			 with the Department, whichever is later. See also §
								40-2A-7,
Code of Ala. 1975
, and Rule
			 810-14-1-.07,
			 Maintenance of Records.
(2)
			 Withholding tax records maintained in an electronic format shall be maintained
			 in accordance with Rule
			 810-14-1-.07.01,
			 Model Recordkeeping and Retention Regulation in an Electronic Environment.
Authors
: Ewell Berry, Ann F. Winborne,
				CPA
Statutory Authority
:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-18-70.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-3-70 - DEFINITIONS › Section 810-3-70-.03 - Provisional Construction Employers

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Subsequent to August 1, 2007, and
			 pursuant to Act 2007-199, there is created a provisional construction employer,
			 as defined in Section
			 40-18-70,
Code of Ala. 1975
, and the below regulations. A
			 provisional construction employer is any employer (including members of its
			 affiliated group as that term is defined in the Internal Revenue Code), that:
(a) Employs fifty (50) or more employees in
			 Alabama within the first twelve months of a contract in a construction project,
			 the cost of which is part of the capital cost of a qualifying entity defined in
			 Section
			 40-9D-3,
Code of Ala. 1975
, and
(b) Has not registered in the tax year
			 preceding the current tax year with the Alabama Department of Revenue for
			 withholding tax purposes. If the provisional construction employer reports and
			 pays all past withholding taxes due the State and continues to report and pay
			 for a one-year period all withholding taxes due to Alabama, the employer will
			 no longer be deemed a provisional construction employer.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-3-71 - WITHHOLDING TAX › Section 810-3-71-.04 - Information Submitted To The Department By The State Industrial Development Authority

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The
			 State Industrial Development Authority or its appointed delegate shall provide
			 the Department with the following information:
(a) The names of employers who are authorized
			 to withhold job development Fees from their employees;
(b) Sufficient information for the Department
			 to determine the time frame in which an employer may withhold a job development
			 fee; and
(c) The amount of debt
			 service payments paid each year under the financing agreement.
Authors:
Ewell Berry, Ann F. Winborne, CPA, Neal
				Hearn, CPA
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-3-72 - INCLUDED AND EXCLUDED WAGES › Section 810-3-72-.01 - Included And Excluded Wages

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Class exemptions from Alabama withholding
			 are the same as those under federal law. The chief classes of employees exempt
			 from withholding are agricultural, domestic and merchant seamen. Alabama will
			 not follow the federal requirement to withhold income tax on cash payments made
			 after 1989 to agricultural employees where the payments are considered wages
			 for social security purposes and FICA withholding is required.
(2) Where an employer establishes a deferred
			 compensation plan under I.R.C. Sections 401(k)(2) or 403(b), the amounts
			 properly deferred are not wages for withholding tax purposes.
(3) Amounts paid to or on behalf of an
			 employee as reimbursement for moving expenses incurred relative to a new job
			 location in Alabama, or advance payments of such expenses, are not wages for
			 withholding tax purposes to the extent that there is reason to believe that the
			 employee will have a corresponding deduction under Section
			 40-18-15(a)(18).
(4) Amounts paid to or on behalf of an
			 employee for traveling or other bona fide ordinary and necessary expenses
			 incurred, or advance payments of such expenses, to the extent that there is
			 reason to believe that the employee will have a corresponding deduction under
			 Section 40-18-15(a)(1).
(5) For tax years or periods beginning after
			 December 31, 1990 -Where an employer participates in a cafeteria plan as
			 described in I.R.C. Section 125, contributions made by an employer on behalf of
			 an employee are not included in the employee's gross income and therefore are
			 not subject to Alabama withholding tax.
(6) For tax years or periods beginning after
			 December 31, 1990 -Where an employer incurs dependent care expenses on behalf
			 of an employee, such amount is excluded from wages as defined in I.R.C. Section
			 129.
(7) For tax years or period
			 beginning after December 31, 2023, and ending prior to June 30, 2025, wages
			 paid to a full time hourly employee as compensation for work performed in
			 excess of 40 hours in a workweek are not taxable wages subject to Alabama
			 withholding tax. The exemption for wages in excess of 40 hours in a workweek
			 will not apply to salaried or other alternate payment methods made to
			 employees. See Rule
			 810-3-72-.02.
Author:
Ewell Berry, Ann F. Winborne, Neal
				  Hearn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-18-14,
				  40-18-72.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-3-72 - INCLUDED AND EXCLUDED WAGES › Section 810-3-72-.02 - Overtime Pay Exemption

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
Definitions
The following terms have these meanings
			 for the purposes of the rule:
(a)
Hourly wage paid employee
- An hourly employee that is
			 paid a wage for each hour of work they complete
(b)
Week
- A
			 workweek as defined by U.S. Fair Labor Standards Act (FLSA). An employee's work
			 week is a fixed and regularly recurring period of 168 hours - seven consecutive
			 24-hour periods. It need not coincide with the calendar week but may begin on
			 any day and at any hour of the day.
(c)
Hours Worked
-
			 In general, hours worked include all the time during which an employee is
			 required to be on the employer's premises, on duty, or at a prescribed
			 workplace.
(d)
Overtime
- Hours worked in excess of 40 hours in a
			 work week.
(e)
Paid
			 Time off (PTO)
- A benefit program offered by employers which
			 allows an employee to take off for a specific number of days and still receive
			 compensation. This generally includes absences related to vacation, illness, or
			 personal circumstances.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-3-73 - WITHHOLDING CERTIFICATES › Section 810-3-73-.01 - Withholding Exemption Certificates

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Every employee is required to furnish his
			 or her employer an Alabama withholding tax exemption certificate Form A4 at the
			 time of employment showing the number of exemptions claimed. The number of
			 exemptions claimed may not exceed the number of exemptions to which the
			 employee is entitled to claim under Section
			 40-18-19,
Code of Ala. 1975
. A Form A4 exemption certificate is
			 considered a component of payroll records and should be maintained in
			 accordance with Rule
			 810-3-70-.02
Retention of Payroll Records
. Exemption certificates
			 should be kept with the employees personnel file.
(2) Federal Form W-4 will not be accepted as
			 a substitute for Form A4 as the values of exemptions differ greatly between the
			 Alabama and federal allowances.
(3)
			 Failure by the employee to provide to his or her employer a signed, Alabama
			 withholding exemption certificate will result in the employer withholding using
			 zero ("0") exemptions.
(4) An
			 employer is not required to deduct and withhold tax on the wages of an employee
			 if the employee certifies on Form A4-MS that the employee qualifies for an
			 exemption under the Military Spouses Residency Relief Act. This exemption
			 applies to the spouse of a service member who is present in Alabama in
			 compliance with military orders and who maintains domicile in another state.
			 Employees must provide their employer with a valid military identification.
			 Employers will report the employee's wages on Form W2 reflecting the state of
			 legal residency shown on the spouses Form DD-2058 or current leave and earnings
			 statement. Employers must keep a copy of these forms on file.
(5) Pursuant to the requirements of Section
			 40-18-73,
Code of Ala. 1975
, employers must provide to the
			 Alabama Department of Revenue, no later than 60 days from the date the employee
			 begins employment, a copy of any withholding exemption certificates where an
			 employee claims eight (8) or more exemptions. Failure to provide this
			 information within the above stated time period shall subject the employer to
			 the "failure to timely file" penalty of $50 per certificate.
(6) Penalties.
(a) In the event an employee inflates the
			 number of exemptions allowed under Section
			 40-18-73,
Code of Ala. 1975
on Form A4 in order to reduce their
			 withholding or falsely claims an exemption from withholding tax on Form A4-MS,
			 the employee shall be subject to a penalty of $500 for such action pursuant to
			 the provisions of Section
			 40-29-75,
Code of Ala. 1975
.
(b) Any person who fails to comply with the
			 requirements of this section also shall be subject to the penalties provided in
			 Section
			 40-2A-11,
Code of Ala. 1975
, and/or may be subject to criminal
			 prosecution.