Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-13-1 - PAYMENT OF TAXES THROUGH ELECTRONIC FUNDS TRANSFER › Section 810-13-1-.09 - Payment Procedures - General Provisions

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Taxpayers who are required to make
			 payments for tax types using EFT must initiate the transaction so that the
			 amount due is deposited as immediately available funds (collected funds) to the
			 State of Alabama's bank account on or before the due date under the applicable
			 revenue law. If a tax payment due date falls on a Saturday, a Sunday, an
			 Alabama ACH Association holiday or an Alabama legal bank holiday as defined in
			 rule number 810-13-1-20, Legal Holidays, the payment by EFT is required so that
			 the funds are immediately available in the State Treasurer's account on the
			 first business day thereafter. If the date on which the taxpayer is required to
			 initiate either an ACH Debit or an ACH Credit transaction falls on a Saturday,
			 Sunday, or a business or banking holiday, the taxpayer must initiate the
			 transaction on the preceding business day.
(2) The requirement to make a payment to the
			 Department using EFT does not change any current filing requirements for tax
			 returns. If the EFT payment is not timely made or the tax return required is
			 not filed by the due date, the provisions for late payment penalties, late
			 filing penalties, interest, and loss of applicable discount shall apply under
			 the provisions of the appropriate revenue laws of the
Code of Ala.
			 1975
, as amended, except as provided in these rules.
(3) Any taxpayer required by the Department
			 to use EFT to make payments for a tax type may apply to the Department to be
			 relieved of such requirement if it appears that such taxpayer no longer meets
			 the criteria for mandatory EFT payments. If the taxpayer subsequently makes a
			 non-EFT payment, in an amount equal to or in excess of the threshold amount for
			 the period the taxpayer was previously selected to make payments using EFT, for
			 the tax type for which the taxpayer was previously selected to make payments
			 using EFT, the taxpayer may be subject to all applicable penalties, interest,
			 and loss of discounts.
(4)
			 Taxpayers may voluntarily elect to make payments for a tax type using EFT. Any
			 taxpayer making a voluntary election to make payments for a tax type by one of
			 the methods set out in these rules may apply to the Department to be relieved
			 of such requirement if such taxpayer no longer desires to make payment by one
			 of said methods. A taxpayer may not make more than one (1) such application per
			 calendar year. Any taxpayer making such an application shall continue to make
			 payment by the payment method elected, in accordance with the procedures stated
			 in these rules, until such time as it is finally determined that the taxpayer
			 should be permitted to make tax payments by other than one of said methods. See
			 Voluntary Use of EFT.
(5) If the
			 taxpayer elects to use the ACH Debit payment method, the taxpayer will furnish
			 the Department with the information needed to complete the transaction. The
			 Data Collection Center will assign confidential identification codes to the
			 taxpayer and all transactions must be initiated by the taxpayer. The taxpayer
			 is responsible for initiating the transaction by calling the Data Collection
			 Center.
(6) If the taxpayer elects
			 to use the ACH Credit payment method, the taxpayer is responsible for ensuring
			 that the bank originating the transaction has the information necessary for
			 timely completion of the transaction. Further the taxpayer is responsible for
			 the correct completion of the transaction.
The taxpayer shall provide the information necessary for the
				bank to complete the NACHA CCD+ entry with the required TXP Banking Convention
				addenda record.
Author:
Ed Cutter
Statutory Authority:
Code of Ala.
				  1975
, §§
										41-1-20 through
				  41-1-23.