reglab/statecodes huggingface dataset:
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-13-1 - PAYMENT OF TAXES THROUGH ELECTRONIC FUNDS TRANSFER › Section 810-13-1-.16 - Correction Of Errors

Current through Register Vol. 42, No. 9, June 28, 2024
(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 the taxpayer may apply for a refund.
			 Underpayments should be corrected by the taxpayer immediately to mitigate any
			 penalties.
(2) Errors made in
			 initiating an ACH Debit payment can usually be corrected during the call-in
			 period on the same day the transaction was initiated by the taxpayer. This is
			 addressed in the instructions provided to taxpayers electing to use the ACH
			 Debit payment method.
(3) If a
			 taxpayer does not make a correct payment of tax for a particular period, such
			 taxpayer shall, on the nearest business day to the date on which the error is
			 discovered, contact the EFT Unit for specific instructions.
(4) If the taxpayer error involves an
			 overpayment of tax, the taxpayer may either elect to have the overpayment
			 applied against the liability for the next reporting period or may apply for a
			 refund under the provisions of the applicable tax statute. The Department will
			 make every effort to expedite a refund requested by the taxpayer to correct an
			 EFT payment error.
(5) If the
			 taxpayer error involves an underpayment of tax, the taxpayer must contact the
			 EFT Unit to make appropriate arrangements to initiate payment for the amount of
			 the underpayment. See Emergency Payments.
(6) In the event a taxpayer using the ACH
			 Debit method communicates payment information to the Data Collection Center
			 after 3:45 p.m. CST (Central Standard Time) on the business day before the due
			 date, the payment shall be posted to the taxpayer's account on the next
			 business day following the due date and shall constitute late
			 payment.
(7) Except as provided in
			 these rules, failure of a taxpayer to make a timely EFT payment because of
			 circumstances under the taxpayer's control, including but not limited to
			 insufficiency of funds in the taxpayer's account or a direct payment to the
			 Department using an unauthorized payment method may result in penalty,
			 interest, and loss of applicable discount.
Author:
Ed Cutter.
Statutory Authority:
Code of Ala.
				  1975
, §§
										41-1-20 through
				  41-1-23.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-13-1 - PAYMENT OF TAXES THROUGH ELECTRONIC FUNDS TRANSFER › Section 810-13-1-.17 - Emergency Payments

Current through Register Vol. 42, No. 9, June 28, 2024
(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 becomes aware that an error was made on the
			 EFT payment which cannot be corrected on that day, the taxpayer may contact the
			 Department and request authorization to correct the payment with a Fedwire. At
			 the discretion of the Department, authorization to use Fedwire for that one
			 payment may be granted. The Department will base its determination upon the
			 taxpayer's payment history as well as the taxpayer's compliance with prescribed
			 rules regarding EFT payments.
(2)
			 If the Department authorizes the request, the taxpayer will be provided a
			 Fedwire Authorization Number and additional information to be included in the
			 free-form field of the Fedwire.
(3)
			 To request authorization from the Department, the taxpayer must contact the EFT
			 Unit. The taxpayer must present the emergency situation which prevents timely
			 compliance under either the ACH Debit method or ACH Credit method, and request
			 authorization to use Fedwire to transfer the payments in question to the State
			 Treasury.
(4) Taxpayers who are
			 granted authorization to use wire transfer as an exception to either the ACH
			 Debit method or ACH Credit method will be given specific instructions regarding
			 the payment information that must accompany the wire transfer.
(5) All wire transfers must be accompanied by
			 an addenda record, in the format specified by the Department, which includes
			 the following information: with the wire transfer.
(a) Taxpayer identification number;
(b) Tax type code;
(c) Tax period; end date; and
(d) Payment type code
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-13-1 - PAYMENT OF TAXES THROUGH ELECTRONIC FUNDS TRANSFER › Section 810-13-1-.18 - Grace Periods During Implementations (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Authors:
Michael Mason, Ed Cutter
Statutory Authority:
Code of Ala.
				  1975
, §§
										41-1-20 through
				  41-1-23.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-13-1 - PAYMENT OF TAXES THROUGH ELECTRONIC FUNDS TRANSFER › Section 810-13-1-.19 - Change In Taxpayer Information

Current through Register Vol. 42, No. 9, June 28, 2024
(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 36132-7950.
Author:
Ed Cutter
Statutory Authority:
Code of Ala.
				  1975
, §§
										41-1-20 through
				  41-1-23.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-13-1 - PAYMENT OF TAXES THROUGH ELECTRONIC FUNDS TRANSFER › Section 810-13-1-.20 - Legal Holidays

Current through Register Vol. 42, No. 9, June 28, 2024
(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
Statutory Authority:
Code of Ala.
				  1975
, §§
										41-1-20 through
				  41-1-23.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES › Section 810-14-1-.01 - Scope Of The Rules

Current through Register Vol. 42, No. 9, June 28, 2024
This chapter sets forth the rules to be used by the Alabama
				Department of Revenue in the administration of Chapter 2A of Title 40,
Code of Ala. 1975
, passed during the 1992 regular
				legislative session. Chapter 2A of Title 40,
Code of Ala.
				1975
, titled the "Alabama Taxpayers' Bill of Rights and Uniform
				Revenue Procedures Act," was enacted to provide equitable and uniform
				procedures for the operation of the Department and for all taxpayers when
				dealing with the Department. These rules are promulgated to implement the act
				and clarify the rights of the Alabama taxpayer and the role and
				responsibilities of the Department in administering the state's tax
				laws.
Author:
George Mingledorff
Statutory Authority:
Act 92-186.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES › Section 810-14-1-.02 - Guidelines For Granting Administrative Reviews

Current through Register Vol. 42, No. 9, June 28, 2024
(1) A taxpayer who does not agree with a
			 notice of preliminary assessment may file a written request for review with the
			 Department in response to the preliminary assessment. This written request
			 shall be referred to as a "petition for review" and should describe specific
			 objections to the preliminary assessment.
(a)
			 The petition must be filed within thirty (30) days of the mailing personal
			 service, whichever occurs earlier, of the preliminary assessment date. However,
			 if the thirtieth (30th) day falls on a Saturday, Sunday, or state holiday, the
			 taxpayer has until the next business day to file the petition.
(b) The petition must be submitted to the
			 address shown on the assessment notice.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES › Section 810-14-1-.03 - Cost Of Transcripts And Recordings

Current through Register Vol. 42, No. 9, June 28, 2024
(1) A taxpayer may request a transcript, copy
			 of a transcript, or copy of an audio recording of any in-person interview
			 between a taxpayer and any officer or employee of the department.
(2) Reasonable Advance Notice of Recording.
(a) Upon reasonable advance notice to the
			 taxpayer, the department may record any in-person interview between the
			 taxpayer and any officer or employee of the department. For purposes of this
			 rule, reasonable notice means at least 24 hours notice, unless otherwise
			 approved by the department.
(b)
			 Failure of the department to provide reasonable advance notice of its intent to
			 audio record an interview scheduled between a taxpayer and any officer or
			 employee of the department will not be considered sufficient cause not to
			 appear for any in-person interview.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES › Section 810-14-1-.04 - Installment Payment Agreements

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The Commissioner, or a delegate thereof,
			 is authorized to enter into an installment payment agreement with a taxpayer if
			 it is determined that the agreement will facilitate collection of a tax
			 administered or collected by the department. An installment payment agreement
			 can only be entered into for a tax administered or collected by the department
			 that has been finally assessed.
(2)
Determination of the Ability To Pay
.
(a) Taxpayers must be able to provide
			 financial statements indicative of available assets, including but not limited
			 to cash, real property, or personal property to determine whether an
			 installment agreement will facilitate the collection of the tax.
(b) Agreements extended to corporations for
			 the payment of trust fund taxes require a personal guarantee of the responsible
			 corporate officer(s) who have personal liability under §§
									40-29-72 and
			 40-29-73,
Code of Ala. 1975
, as amended.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES › Section 810-14-1-.05 - Procedure For Abatement Of Penalties

Current through Register Vol. 42, No. 9, June 28, 2024
(1) If the Department fails to substantially
			 comply with
Code of Ala. 1975
, Section
			 40-2A-4,
			 the Commissioner or his delegate is hereby empowered to abate any penalty
			 otherwise arising from an examination or assessment upon written application
			 for abatement of penalties by the taxpayer or for other good cause shown.
(a) The taxpayer's written application should
			 outline the basis of the request for the abatement.
(b) Written application by the taxpayer
			 should be made to the supervisor of the appropriate assessing section or
			 division. The written application should be attached to an audit or tax return
			 when it is presented to the supervisor for assessment proceedings or when the
			 audit is paid.
(c) Upon receipt of
			 a written application for abatement or upon request by a taxpayer assistance
			 officer, the supervisor shall request that a recommendation be submitted from
			 the employee who determined that additional taxes are due.
(d) The supervisor shall then make a
			 recommendation regarding the abatement to the appropriate division chief; and
			 the division chief, in turn, shall then be responsible for making a final
			 recommendation for abatement of penalties to the Commissioner or his
			 delegate.
(e) Failure by the
			 Department to comply with any provision of
Code of Ala.
			 1975
, Section
			 40-2A-4,
			 shall not prohibit the Department from assessing any tax, nor excuse the
			 taxpayer from timely complying with any time limitations.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES › Section 810-14-1-.06 - Revenue Rulings

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The
			 Commissioner of Revenue may, at his or her discretion, issue Revenue Rulings as
			 authorized by Section
			 40-2A-5,
Code of Ala. 1975
. Revenue Rulings apply only to the
			 recipient of the request and have no precedential value to other
			 taxpayers.
(2)
(a) Any request for a revenue ruling must be
			 written in letter form with a duplicate of the request and supporting documents
			 attached.
(b) A ruling request
			 shall be addressed to the Secretary, Department of Revenue, and must be signed
			 by the taxpayer or the taxpayer's authorized representative. The term
			 "authorized representative" has the meaning ascribed to it in Section
			 40-2A-3(2),
Code of Ala. 1975
.
(c) Each question or subpart of a question
			 shall be considered a separate revenue ruling request and must be accompanied
			 by a $200.00 fee, in accordance with the provisions of §
									40-2A-5,
Code of Ala. 1975
.
(d) The ruling request and applicable fee
			 should then be mailed to the following address:
Secretary of the Department
Alabama Department of Revenue
P. O. Box 327001
Montgomery, Alabama 36132-7001.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES › Section 810-14-1-.07 - Maintenance Of Records

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Taxpayers subject to a tax or determination of value must keep and maintain an
			 accurate and complete set of permanent books of accounts and records, including
			 inventories, that are sufficient to establish the correct amount of tax or
			 value, deductions, credits, exemptions, and other matters required to be shown
			 for any tax or determination of value.
Taxpayers must keep all documentation that proves the amounts
				shown on a tax return or for the determination of value. Copies of tax returns
				or determinations of value, schedules, and statements should be retained as
				part of the taxpayer's records.
In the absence of sufficient records, the burden of proof shall
				remain with the taxpayer to verify amounts shown on a tax return or for the
				determination of value.
(2)
			 Such records and books shall be made available to the Department at a
			 reasonable time and location. "Reasonable time" shall be considered to be
			 during normal business hours of the Department. "Reasonable location" shall be
			 considered to be the taxpayer's place of business or the offices of the
			 taxpayer's authorized representative. Failing or refusing to maintain such
			 records and books may be punishable as contempt, as provided in cases of
			 contempt in circuit court. Also possible are the penalties for negligence,
			 fraud, intentional disregard of rules and regulations, or failure to file a
			 return.
(3) The required books or
			 records must be kept available at all times for inspection by the Department
			 and must be retained as long as the Department has legal authority to assess
			 tax to which the books or records pertain. Generally, books and records that
			 support an item of tax, value, deduction, credit, or exemption on a tax return
			 should be kept for at least the period of limitations for that return. Usually
			 this is three years from the date the return was due or three years from the
			 date on which the return was paid, whichever is later.
Exceptions to this period of limitations include, but are not
				limited to the following:
(a) taxes
			 may be assessed at any time if the taxpayer fails to file a return or files a
			 false return with the intent to evade tax;
(b) taxes may be assessed within six years on
			 all tax returns from which more than 25 percent of the taxable base, as stated
			 in the return, is omitted; and
(c)
			 if a taxpayer appeals an audit/denial/revocation, which is under examination,
			 or currently in litigation for a period beyond three years after, records for
			 all periods in question should be maintained.
Authors:
George Mingledorff, Charla
				Doucet
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES › Section 810-14-1-.07.01 - Model Recordkeeping And Retention Regulation In An Electronic Environment

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 PURPOSE
(a) The purpose of this regulation is
			 to define the requirements imposed on taxpayers for the maintenance and
			 retention of books, records, and other sources of information under Section
			 40-2A-7(a)(5),
Code of Ala. 1975
. It is also the purpose of the
			 regulation to address these requirements where all or a part of the taxpayer's
			 records are received, created, maintained or generated through various
			 computer, electronic and imaging processes and systems.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES › Section 810-14-1-.08 - Fees And Costs For Witnesses

Current through Register Vol. 42, No. 9, June 28, 2024
(1) SCOPE. This regulation applies to the
			 Department's authority to make payments to certain persons who are asked to
			 provide information to the Department. Also, it specifies that witnesses, in
			 general, will not be reimbursed for actual expenses incurred, but instead will
			 be paid in accordance with the payment rates established by
			 regulations.
(2) DEFINITIONS. The
			 following terms have the meanings ascribed to them for purposes of this
			 regulation:
(a) Directly incurred costs.
			 Directly incurred costs are costs incurred solely and necessarily as a
			 consequence of searching for, reproducing, or transporting records in order to
			 comply with a summons. They do not include a proportionate allocation of fixed
			 costs, such as overhead, equipment depreciation, etc. However, where a third
			 party's records are stored at an independent storage facility that charges the
			 third party a search fee to search for, reproduce, or transport particular
			 records requested, these fees are considered to be directly incurred by the
			 summoned third party.
(b)
			 Reproduction costs. Reproduction costs are costs incurred in making copies or
			 duplicates of summoned documents, transcripts, and other similar
			 material.
(c) Search costs. Search
			 costs include only the total cost of personnel time directly incurred in
			 searching for records or information and the cost of retrieving information
			 stored by computer. Salaries of persons locating and retrieving summoned
			 material are not to be included in search costs. Also, search costs do not
			 include salaries, fees, or similar expenditures for analysis of material or for
			 managerial or legal advice, expertise, or research, or time spent for these
			 activities.
(d) Third party. A
			 third party is any person served with a summons, other than a person with
			 respect to whose liability a summons is issued, or an officer, employee, agent,
			 accountant, or attorney of that person.
(e) Third party records. Third party records
			 are books, papers, records, or other data in which the person with respect to
			 whose liability a summons is issued does not have a proprietary interest at the
			 time the summons is served.
(f)
			 Transportation costs. Transportation costs include only costs incurred to
			 transport personnel to search for records or information requested and costs
			 incurred solely by the need to transport the summoned material to the place of
			 examination. These costs do not include the cost of transporting the summoned
			 witness for appearance at the place of examination.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES › Section 810-14-1-.09 - Entry Of Preliminary Assessment; Final Assessment Of Uncontested Tax; Execution Of Preliminary And Final Assessments

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Should the Department determine that the
			 amount of tax reported on a return is incorrect or if no return is filed, the
			 Department is authorized to calculate the correct tax based on the most
			 accurate and complete information reasonably obtainable by the Department.
			 After the Department makes a determination of the correct amount of tax, a
			 preliminary assessment, including applicable penalties and interest, may be
			 entered.
(a) A tax return may be deemed
			 "incorrect" for the following reasons:
1. The
			 taxpayer fails to properly complete a return as required;
2. The taxpayer fails to attach supporting
			 documentation and/or schedules as required;
3. The taxpayer fails to sign a
			 return;
4. The taxpayer fails to
			 calculate the amount(s) due correctly;
5. The taxpayer fails to properly
			 substantiate credits, deductions, and/or discounts;
6. The taxpayer provides false or fraudulent
			 information and/or data on a return; or
7. The taxpayer fails to meet other statutory
			 requirements regarding the reporting of any items used in calculating a taxable
			 base for state tax purposes.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES › Section 810-14-1-.10 - Time Limitation For Entering Preliminary Assessment

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Any preliminary
			 assessment must be entered within 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, or if no return is required to be filed, within three years of the
			 due date of the tax. Where a properly filed extension has been granted, the
			 "due date" shall be the last day allowed by the extension to file the return.
(a) The 100 percent penalty assessments
			 entered under the authority of
Code of Ala. 1975
,
			 Sections
			 40-29-72 and
			 40-29-73,
			 shall be subject to the five-year statute of limitations as provided for in
Code of Ala. 1975
, Section
			 40-2A-7(b)(2) c.
Author:
George Mingledorff
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES › Section 810-14-1-.11 - Six-Year Time Limitation For Omission Of 25 Percent Or More Of Taxable Base

Current through Register Vol. 42, No. 9, June 28, 2024
(1) DEFINITION.
			 The following term has the meaning ascribed to it for purposes of this
			 regulation:
(a) Taxable Base. This means the
			 gross income, gross proceeds from sales, gross receipts, capital employed or
			 other amounts on which the tax paid with a return is computed.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES › Section 810-14-1-.12 - Second Inspection Of A Taxpayer's Books And Records

Current through Register Vol. 42, No. 9, June 28, 2024
Only one inspection of a taxpayer's books and records relating
				to each type of tax administered by the Department shall be made for each
				taxable period, unless the Department is requested in writing by the taxpayer,
				or unless the Commissioner, after investigation, notifies the taxpayer in
				writing that an additional examination is necessary. Normally, one of the three
				following conditions will exist before the Department will conduct a second
				examination of a taxpayer's books and records:
(1) There is evidence of fraud, malfeasance,
			 collusion, concealment, or misrepresentation of a material fact;
(2) A prior examination involved a
			 substantial error based on an established Department position that existed at
			 the time of the previous examination; or
(3) Other circumstances exist that indicate
			 that failure to conduct a second examination would be a "serious administrative
			 omission."
Author:
George Mingledorff
Statutory Authority:
Act 92-186.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES › Section 810-14-1-.13 - Service Of Preliminary And Final Assessments

Current through Register Vol. 42, No. 9, June 28, 2024
(1) SCOPE. This regulation relates to the
			 authority of the Department to use varying methods of service when notifying a
			 taxpayer that a preliminary or final assessment has been entered.
(2) PURPOSE. The purpose of this regulation
			 is to establish procedures regarding the methods of service by which a
			 preliminary or final assessment may be delivered to a taxpayer.
(3) PROCEDURE.
(a) Whenever the Department determines that a
			 preliminary assessment should be entered, the notice or copy of the notice
			 shall be mailed to the taxpayer's last known address, promptly after entry of
			 the assessment, by one of the following methods:
1. first class U.S. mail, or
2. certified mail with return receipt
			 requested
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES › Section 810-14-1-.14 - Filing A Written Petition For Review

Current through Register Vol. 42, No. 9, June 28, 2024
(1) If a taxpayer disagrees with a
			 preliminary assessment as entered by the Department, the taxpayer may file a
			 written petition for review with the Department within thirty (30) days from
			 the date of entry of the preliminary assessment.
Accordingly, if the thirtieth (30th) day falls on a Saturday,
				Sunday, or state holiday, the taxpayer has until the next business day to file
				his/her written petition for review.
(a) For purposes of this regulation, the term
			 "written petition for review" shall mean any written response to a preliminary
			 assessment which raises the issue of an incorrect liability as established by
			 the assessment. The petition should include the following:
1. a statement that the taxpayer wants a
			 review of the preliminary assessment,
2. specific objections to the preliminary
			 assessment,
3. the taxpayer's name
			 and address,
4. the date of the
			 preliminary assessment,
5. the tax
			 periods or years involved,
6. an
			 itemized schedule of the adjustments and findings protested,
7. a statement of facts supporting the
			 taxpayers position regarding any factual issue, and
8. a statement outlining the law or authority
			 relied upon.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES › Section 810-14-1-.15 - Entry Of Final Assessment

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The Department may enter a final
			 assessment for determinations of value, or for the nonpayment or underpayment
			 of any tax administered by the Department, including any applicable interest
			 and penalty, when:
(a) a petition for review
			 is not timely filed;
(b) a petition
			 for review is filed, and upon review the Department determines that the
			 preliminary assessment is due to be upheld in whole or in part; or
(c) the Department determines that a final
			 assessment is due to be entered pursuant to the provisions contained in
Code of Ala. 1975
, Section
			 40-2A-7(b)(1) b.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES › Section 810-14-1-.16 - Uniform Revenue Procedures - Appeal From Final Assessment

Current through Register Vol. 42, No. 9, June 28, 2024
(1) SCOPE. The
			 provisions contained herein shall govern appeals to the Alabama Tax Tribunal
			 (hereinafter, the "Tax Tribunal") or to a Circuit Court. However, with the
			 exception of the property of public utilities under Chapter 21 of Title 40,
			 nothing herein shall be construed to apply to the appeal of ad valorem taxes on
			 real or personal property which is administered by the various counties of the
			 State of Alabama.
(2) DEFINITIONS.
(a) Final Assessment. Shall have the meaning
			 ascribed to it pursuant to Section
			 40-2A-3 of
			 the Code of Alabama.
(b) Ad Valorem
			 Taxes. The taxes commonly known as "property taxes" as provided in Title 40 of
			 the
Code of Ala. 1975
.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES › Section 810-14-1-.17 - Procedure For Refund Of Local Taxes

Current through Register Vol. 42, No. 9, June 28, 2024
(1) If the Department is required to make a
			 refund of a county or municipal tax administered by the Department, the refund
			 shall be made from the taxes currently collected and undistributed from the
			 local government's account with the Department. If the money on hand is
			 insufficient to pay the refund in full, the Department may "accrue future
			 collections" until the amount of the refund can be made. Alternatively, a
			 taxpayer may be allowed to claim a credit on any future county or municipal
			 returns, up to the amount of refund due.
(2) In the case of refunds involving county
			 hazardous waste fees, overpayments shall only be made from current collections
			 until the overpayment is satisfied.
Author:
George Mingledorff
Statutory Authority:
Act 92-186.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES › Section 810-14-1-.18 - Petitions For Refund Allowed

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Any taxpayer or consumer/purchaser may
			 file a petition for refund of any taxes erroneously paid to the Department.
			 Such petition should include the following:
(a) a statement that the taxpayer and/or
			 consumer\purchaser is requesting a refund;
(b) the taxpayer's name and/or
			 consumer\purchaser name, social security number or FEIN, and address;
(c) the type of tax;
(d) the tax periods or years
			 involved;
(e) the amount of refund
			 requested;
(f) a statement of the
			 relevant facts and the reason the payment was erroneous; and
(g) an attachment of any documentation
			 sufficient to provide proof of an erroneous payment.(Examples of documentation
			 may include: invoices, receipts, check copies, accrual records, copies of
			 returns, etc.)
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES › Section 810-14-1-.19 - Time Limitations For Filing Petitions For Refund

Current through Register Vol. 42, No. 9, June 28, 2024
(1) A petition for refund must be filed with
			 the Department or an automatic refund pursuant to Section
			 40-29-71
Code of Ala. 1975
, or a credit allowed, within three
			 years from the date the return was filed, or two years from the date of payment
			 of the tax, whichever is later, or, if no return was timely filed, two years
			 from the date of payment of the tax.
(a) Limit
			 where petition filed within three-year period. If the petition for refund made
			 on a return (or a subsequent amended return) is filed within the three-year
			 period from the date the return is due, the amount of the refund shall not
			 exceed the portion of the tax paid (or deemed paid) within that three-year
			 period, plus that amount paid within the period of any extension of time for
			 filing the return.
(b) Limit where
			 petition not filed within three-year period. If the petition was not filed
			 within such three-year period, the amount refunded may not exceed the portion
			 of the tax paid within two (2) years before the petition was filed.
(c) Limit where petition filed for
			 refund/credit of final assessment. A petition for refund or credit of a final
			 assessment must be filed by the taxpayer within two years from the date the
			 final assessment was paid.
(d) In
			 cases involving gasoline, motor fuels, tobacco, and playing cards taxes,
			 certain entities other than the taxpayer who originally paid the taxes to the
			 Department may file a petition for refund. These entities include those
			 associations, nonprofit corporations, and organizations who are expressly
			 exempt by the following sections:
			 40-9-9 through
			 40-9-13,
			 40-9-23,
			 40-17-104, 40-17-122,
			 40-17-220,
			 22-51-13,
			 11-50-412,
			 and
			 11-88-16,
Code of Ala. 1975
. In such cases, the petition for
			 refund must be filed within two years from the date of the purchasing invoice
			 for said taxes.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES › Section 810-14-1-.20 - Limitation With Respect To Net Operating Loss Carrybacks

Current through Register Vol. 42, No. 9, June 28, 2024
(1) If a petition for refund or credit
			 relates to an overpayment of tax attributable to a net operating loss
			 carryback, then in lieu of the three-year period described in
Code
			 of Ala. 1975
, Section
			 40-2A-7(c)(2) a., the period shall be whichever of the following two periods expires later:
(a) the period which ends on the expiration
			 of the fifteenth day of the fortieth month following the end of the taxable
			 year in which of the net operating loss was incurred which resulted in the
			 carryback; or
(b) the period which
			 ends with the expiration of the period prescribed in
			 26 USC Section
			 6511(c) (relating to an
			 agreement (waiver) extending the period for assessment of tax) within which a
			 petition for refund may be filed with respect to the taxable year in which the
			 net operating loss was incurred which resulted in the carryback, except that:
(i) with respect to an overpayment
			 attributable to a net operating loss carryback to any year because of a
			 certification issued to the taxpayer under
			 26 USC Section
			 317 (the Trade Expansion Act of 1962), the
			 period shall not expire before the expiration of the sixth month following the
			 month in which such certification is issued to the taxpayer, and
(ii) with respect to an overpayment
			 attributable to the creation of, or an increase in, a net operating loss as a
			 result of the elimination of the excessive profits by a renegotiation (as
			 defined in  26 USC Section 1481(a)(1)(A)), the period shall not expire before
			 September 1, 1959 or the expiration of the twelfth month following the month in
			 which the agreement or order for the elimination of such excessive profits
			 becomes final, whichever is later.
Author:
George Mingledorff
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES › Section 810-14-1-.21 - Procedures If Refunds Granted; Credit Of Refund; Payment Of Other Taxes; Payment Of Interest

Current through Register Vol. 42, No. 9, June 28, 2024
(1) If
			 a petition is granted, or the Department, the Alabama Tax Tribunal, or a court
			 otherwise determines that a refund is due, the overpayment shall be refunded to
			 the taxpayer by the state, county, municipality, etc. Interest at the rate
			 established by Section
			 40-1-44
Code of Ala. 1975
, will be accrued and included in
			 such refund.
(2) Whenever any
			 petition for refund is granted, the Department may first credit any
			 overpayment, plus applicable interest, against any other outstanding final tax
			 liabilities due and owing by the taxpayer. In the case of income taxes, any
			 overpayment shall also be subject to the setoff provisions of
Code
			 of Ala. 1975
, Section
			 40-18-100,
			 et. seq. Any balance which might then be due to the taxpayer shall be refunded.
			 The taxpayer shall be provided with written notice as to the amount of
			 overpayment, the amount credited for payment to other taxes, and the amount
			 being refunded.
(3) An outstanding
			 final tax liability is:
(a) a final
			 assessment;
(b) an admitted
			 liability on a tax return filed by or on behalf of the taxpayer;
(c) a liability to which the taxpayer has
			 consented in writing to the amount due; or
(d) a liability resulting from an attempted
			 payment of taxes by a check that was not honored by the bank for any
			 reason.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES › Section 810-14-1-.22 - Denial Or Revocation Of Licenses, Account Numbers, Permits And Certificates (Including Motor Vehicle Certificates Of Title)

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Denial of Licenses, Account Numbers,
			 Permits, and Certificates (including Motor Vehicle Certificates of Title).
(a) If upon a review and/or investigation of
			 an application for any license, account number, permit, or certificate it is
			 determined that the requested license, account number, permit, or certificate
			 should not be issued, applicants for each license, account number, permit, or
			 certificate shall be notified in writing of the denial of their application by
			 the Department.
(b) The
Code of Ala. 1975
, contains multiple reasons for
			 denying the issuance of a motor vehicle license plate. These reasons include,
			 but are not limited to the following:
1.
			 failure to prove payment of ad valorem taxes (Section
			 40-12-253,
Code of Ala. 1975
);
2. failure to prove payment of sales or use
			 taxes (Section
			 40-23-104(e),
Code of Alabama 1975
);
3. failure to prove payment of the federal
			 heavy vehicle excise tax (
Code of Ala. 1975
, Section
			 32-6-58); or
4. failure to present a copy
			 of an application for certificate of title to the vehicle, a duplicate title to
			 the vehicle, or a copy of the application for a replacement certificate of
			 title (
Code of Ala. 1975
, Section
			 32-8-32).
(c) The Department
			 may deny the issuance of a motor vehicle license plate by written notification,
			 if any one or more of the prerequisites noted in paragraph (b) above has not
			 been met.
(d) Written notification
			 of a denial shall be by first class mail, U.S. mail with delivery confirmation
			 or U.S. certified mail to the applicant's last known address. This notification
			 shall reference the nature of the denial, state the reason(s) or basis for the
			 denial, and advise the applicant of the right to appeal the denial to the
			 Alabama Tax Tribunal within thirty (30) days from the date the notice is
			 mailed.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES › Section 810-14-1-.23 - Procedures For The Use And Acceptance Of Electronic Signatures Under The Uniform Electronic Transactions Act (UETA)

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Pursuant to §
								8-1A-18,
Code of Ala. 1975
, of the Uniform Electronic
			 Transactions Act (UETA), codified at §
								8-1A-1, et seq.,
Code of Ala. 1975
, any document submitted to the
			 department that requires a signature may be signed with an electronic
			 signature, subject to the following requirements and limitations.
(2) A document submitted to the department
			 with an electronic signature must comply with the requirements of the
			 UETA.
(3) The person creating and
			 submitting an electronically signed document is solely responsible for ensuring
			 that the method used complies with all the requirements of the UETA.
(4) All electronic signatures are subject to
			 verification by the department. The department may request additional
			 information from the signer to establish the identity and signature authority
			 of the signer. The department reserves the right to reject a document filed
			 with an electronic signature if it determines that the signature was not
			 affixed by a method that complies with requirements of the UETA or has reason
			 to suspect that the electronic signature was not affixed by the person
			 purporting to sign the document.
(5) Among the factors the department will
			 consider when verifying an electronic signature are whether the electronic
			 signature was affixed to a document with a method that:
(a) Uniquely identifies the signer or creator
			 of the record.
(b) Prevents others
			 from using the same identifier.
(c)
			 Provides a mechanism for determining whether the data contained in the record
			 was changed after it was signed or created.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES › Section 810-14-1-.24 - Proper Time To File A Tax Lien

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)
Lien.
As defined in §
									40-1-2 and §
									40-29-20.
(b)
Final Assessment.
As defined
			 in §
									40-2A-7.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES › Section 810-14-1-.25 - Release Of Lien Information To Third Parties

Current through Register Vol. 42, No. 9, June 28, 2024
(1) SCOPE. This regulation establishes a
			 procedure whereby third parties may be given information regarding the amount
			 required to release the state tax lien. It further provides for the release of
			 such information to purchasers and sellers of properties, and their agents, on
			 which a state tax lien has attached.
(2) DEFINITIONS. The following terms have the
			 meanings ascribed to them for purposes of this regulation.
(a) Third parties. Any entity or individual
			 which holds a lien on real or personal property of the taxpayer which competes
			 with any lien held by the Department. Such third parties may include
			 mortgagees, the Internal Revenue Service, judgment creditors, and other holders
			 or prospective holders of a security interest in property of the taxpayer.
			 Third parties may also mean any purchaser, closing attorney, escrow agent, or
			 real estate agent who is a party to a transaction in which the real or personal
			 property of a taxpayer is being transferred subject to the Department's
			 lien.
(b) Verifiable electronic
			 request. A request made through telecommunication channels (i.e., facsimile
			 machines or modems) that has some means of verification as to the authority of
			 the party requesting the information.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES › Section 810-14-1-.26 - Release Of Information Necessary To Comply With Sections 40-23-25, 40-23-82, and 40-12-224, Code of Ala. 1975

Current through Register Vol. 42, No. 9, June 28, 2024
(1) SCOPE. This regulation relates to the
			 authority of the Department to release information necessary for sellers of a
			 business or stock of goods to comply with
Code of Ala.
			 1975
, Sections
			 40-23-25,
			 40-23-82,
			 and
			 40-12-224.
(2) DEFINITIONS. The following terms have the
			 meanings ascribed to them for purposes of this regulation.
(a) Taxes. Unless otherwise stated, this term
			 refers to sales, use, and leasing taxes.
(b) Purchaser. An individual, partnership or
			 corporation which is purchasing or has purchased a business or stock of
			 goods.
(c) Seller. An individual,
			 partnership or corporation, which is selling or has sold a business or stock of
			 goods.
(d) Verifiable electronic
			 request. A request made through telecommunication channels (i.e., facsimile
			 machines or modems) that has some means of verification as to the authority of
			 the party requesting the information.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES › Section 810-14-1-.28

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Michael Mason
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-2A-10.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES › Section 810-14-1-.29 - General Disclosure And Exchange Of Information Guidelines

Current through Register Vol. 42, No. 9, June 28, 2024
(1) SCOPE.
			 Safeguarding state tax return information is critical. All tax returns, forms,
			 and supporting documents filed with the department, are confidential. Specific
			 information filed with the department relating to a taxpayer is not public
			 information. Return information use is restricted solely for the purpose of tax
			 administration, collection, and enforcement purposes and access shall only be
			 allowed to employees of the department and authorized persons as defined in
			 this rule.
(a) It is unlawful to print,
			 publish, or disclose, without the written permission or approval of the
			 taxpayer, in any manner information pertaining to tax returns except as
			 follows:
1.
Upon an order of any
			 court
.
Note: A subpoena or an administrative order is not sufficient
				for the release of tax information.
2. The exchange between the department and
			 authorized tax officers of foreign, federal, state, municipal, or county
			 governments solely for tax administration purposes upon approval of the
			 commissioner.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES › Section 810-14-1-.30 - Penalty For Failure To Timely Pay Tax

Current through Register Vol. 42, No. 9, June 28, 2024
(1) SCOPE.
(a) The provisions contained herein shall
			 govern the application of the Failure to Timely Pay penalty to all taxes
			 administered by the department, except for:
1. Penalties relating to registration and
			 titling of motor vehicles; and
2.
			 Penalties related to ad valorem taxes on real or personal property.
			 Notwithstanding the preceding sentence, ad valorem taxes related to the
			 property of public utilities are included within the scope of this
			 regulation.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES › Section 810-14-1-.30.01 - Penalty For Failure To Timely File Tax

Current through Register Vol. 42, No. 9, June 28, 2024
(1) When a taxpayer fails to file any form or
			 return required to be filed with the Department, including:
(a) Refund Returns; or
(b) Returns that indicate no tax is due; on
			 or before the statutory due date (determined with regard to any extensions of
			 time for filing), a failure to file penalty shall be imposed.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES › Section 810-14-1-.31 - Penalty For Underpayment Due To Negligence

Current through Register Vol. 42, No. 9, June 28, 2024
(1) If any part of an underpayment of any tax
			 is due to negligence or disregard of rules and regulations, but without intent
			 to defraud, a 5 percent penalty on the underpayment attributable to negligence
			 or disregard shall be added.
(a) The term
			 "negligence" includes any failure to make a reasonable attempt to comply with
			 the provisions of Title 40, and the term "disregard" includes any careless,
			 reckless, or intentional disregard.