Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-13-1 - PAYMENT OF TAXES THROUGH ELECTRONIC FUNDS TRANSFER › Section 810-13-1-.07 - Registration Of Taxpayers

Current through Register Vol. 42, No. 9, June 28, 2024
(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, except for those taxpayers subject to
			 paragraphs (a) and (b) below that make ACH Debit Method payments. Taxpayers
			 subject to paragraphs (a) and (b) below that make ACH Credit Method Payments
			 shall register with the Department prior to making electronic payments.
(a) Taxpayers are required to file certain
			 state and local business tax returns electronically through the Department's
			 Paperless Filing and Payment System (see Department of Revenue Regulation
			 Number
			 810-1-6-.12,
			 Taxes Required to be Filed Electronically). Taxpayers required to file certain
			 tax returns electronically must make ACH Debit Method payments electronically
			 through the Department's Paperless Filing and Payment System. No
			 pre-registration is required with the Department to make an EFT ACH Debit
			 Method payment through the Paperless Filing and Payment System.
(b) Taxpayers required to remit Alabama
			 Withholding Tax in accordance with §
									40-18-71,
Code of Ala. 1975
, may also use the Department's
			 Internet-based Paperless Filing and Payment System to file the required tax
			 returns. Department of Revenue Regulation Number
			 810-3-74-.01,
			 Withholding Returns and Payments, requires that taxpayers filing the
			 withholding tax returns electronically must also make the payments
			 electronically.
Taxpayers required to make electronic payments for Alabama
				Withholding Tax must make ACH Debit Method payments electronically through the
				Department's Paperless Filing and Payment System. No pre-registration is
				required with the Department to make an EFT ACH Debit Method payment through
				the Paperless Filing and Payment System.
(c) All other taxpayers not subject to
			 paragraphs (a) and (b) above that are required by these rules to make
			 electronic payments shall complete and file Alabama Form EFT 001, Electronic
			 Funds Transfer Authorization Agreement, with the Department's EFT Unit. The
			 information required to be provided with Form EFT 001 includes:
1. Taxpayer name,
2. Taxpayer address,
3. Tax Type,
4. Tax code/account number,
5. Contact person-name and title,
6. Contact person-address,
7. Contact person-telephone number,
8. Contact person-fax number,
9. Payment method,
10. Other information as is deemed necessary
			 by the Department to administer Act number 06-552,
11. Additional items of information is
			 required if the ACH-Debit payment method is elected.
(i) Bank name,
(ii) Bank address,
(iii) Bank routing and transit
			 number,
(iv) Bank account
			 number,
(v) The signature of the
			 person authorized to sign checks on the bank account,
(vi) Written verification from the taxpayer's
			 bank confirming the bank routing and transit number and the taxpayer's bank
			 account number.
12. A
			 letter of justification must be attached if the ACH Credit payment method is
			 elected.