40-18-30
Section 40-18-30 Return when accounting period changes. (a) Taxpayer filing separate
returns. If a taxpayer, with the approval of the Department of Revenue, changes the basis
of computing taxable income from the fiscal year to the calendar year, a separate return shall
be filed for the period between the close of the last fiscal year for which return shall be
made and the following December 31. If the change is made from the calendar year to the fiscal
year, a separate return shall be filed for the period between the close of the last calendar
year for which return was filed and the date designated as the close of the last fiscal year.
If the change is made from one fiscal year to another fiscal year, a separate return shall
be filed for the period between the close of the former fiscal year and the date designated
as the close of the new fiscal year. If a taxpayer filing the taxpayer's first return for
income tax keeps accounts on the basis of a fiscal year, the taxpayer shall file a...
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40-18-444
Section 40-18-444 (Effective for tax returns due on or after January 1, 2018) Duties
of the department. (a) For taxable years beginning on or after January 1, 2018, the department,
by rule, shall require any income tax return preparer, as defined in this article, to include
his or her PTIN on any tax return prepared by the income tax return preparer and filed under
this chapter, or any claim for refund of tax imposed by this chapter. (b) The department shall
develop and by rule implement a program using the PTIN as an oversight mechanism to assess
returns, to identify high error rates, patterns of suspected fraud, and unsubstantiated basis
for tax positions by income tax return preparers. (c) The department, by rule, shall establish
formal and regular communication protocols with the Commissioner of the Internal Revenue Service
to share and exchange PTIN information on income tax return preparers who are suspected of
fraud, disciplined, or barred from filing tax returns with the...
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40-15-4
Section 40-15-4 Time of payment and filing return; extension of time. The tax imposed
by this chapter shall be paid and the return required by Section 40-15-3 shall be filed
on or before nine months after the decedent's death and shall be paid by the personal representative
to the Department of Revenue; provided, that where the Department of Revenue finds that the
payment on the due date of any part of the amount due would impose undue hardship upon the
estate, the Department of Revenue may extend the time for payment of all or any part, not
to exceed 10 years from the original due date. In such case the amount or amounts in respect
of which the extension is granted shall be paid on or before the dates thus fixed, unless
further extended within said limitation as to time. If the time for payment is extended, there
shall be collected, in addition to the tax, interest thereon at the legal rate from the original
due date of the tax to the date of payment. The Department of Revenue may, in...
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40-2-18
Section 40-2-18 Procedure after revaluation and equalization. Whenever the work of revaluing
and equalizing any class or classes of property has been completed by order of the Department
of Revenue, as provided herein, and the revised valuation has been entered on the tax return
list, the county board of equalization shall certify over their signatures to the correctness
thereof and shall deliver the tax return list showing the assessment and revaluation to the
assessing official of the county as their report, and the assessing official shall hold them
in his or her office subject to public inspection. The assessing official shall then give
notice by publication once a week for three consecutive weeks in a newspaper published in
the county, if any are published in the county and, if no newspaper is published in the county,
by posting notices in at least three public places in the county that the county board of
equalization has returned its report and that the same is open to public...
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40-7-56
Section 40-7-56 Optional Personal Property Assessment Link. (a) No later than September
30, 2016, the Department of Revenue shall develop, maintain, and administer an online business
personal property tax filing system that allows any taxpayer required to file a business personal
property tax return with any county assessing official or applicable agency the ability and
option to electronically file the return through the electronic filing system which will be
submitted to the county assessing official or applicable agency where the tax return is required
to be filed. The system shall be optional for any taxpayer and shall be known as the Optional
Personal Property Assessment Link or OPPAL. All Alabama taxing jurisdictions shall allow taxpayers
to utilize and access the OPPAL system for filing any business personal property return. The
online system shall be available for use in tax periods beginning on and after October 1,
2016, provided the taxpayer complies with this article and any...
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41-27-10
Section 41-27-10 Criminal history background checks on state employees and contractors
requested by state department or agency; policies. (a) Pursuant to the requirements of Public
Law 92-544, the states may conduct a nationwide criminal history background check on state
employees and contractors for the purpose of determining whether an employee or contractor
who has access to federal tax information has been convicted of a crime that would warrant
denying the employee or contractor access to the federal tax information. For the purposes
of this section, federal tax information includes tax return or tax return information
received directly from the Internal Revenue Service or obtained through an authorized secondary
source. An authorized secondary source shall not include official court records maintained
by the Alabama Administrative Office of Courts. A state department or agency shall require
each applicant for a position of employment with the department or agency and all current...

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40-15-13
Section 40-15-13 Lien of state; affidavit by personal representative of estate. (a)
The State of Alabama shall have a lien for all taxes and interest thereon which are or may
become due hereunder on all property which a decedent dies seized or possessed of subject
to taxes under this chapter, in whatever form of investment it may happen to be, and all property
acquired in substitution therefor. (b) The personal representative of an estate may execute
and record in the county of last domicile of the decedent and wherever the decedent's probate
estate is pending, an affidavit certifying that the estate is not taxable or alternatively,
an affidavit certifying that the estate is taxable and that the proper copy of the federal
estate tax return has or will be filed with the department within the proper time limits as
provided by law. The affidavit shall begin by stating that it is being filed in accordance
with this section. The content of the affidavit shall include, but not be limited to,...

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40-15-14
Section 40-15-14 Extension of payment until determination of federal tax. The tax hereby
levied, being based and conditioned upon the levy of a similar tax by the United States, in
the event that after due return made the final assessment of the tax or final assessment as
to the value of the estate for the purposes of such federal tax shall not have been arrived
at when payment would otherwise become due or delinquent hereunder, then and in such event
the time for payment of the tax due hereunder shall, on showing being made to the Department
of Revenue, be extended until final agreement, determination or assessment of the tax or value
of the estate for the determination of the tax shall have been made for the purpose of such
federal tax; provided, that the Department of Revenue may demand and require the payment of
such amount of the tax as it may determine will not be in excess of the total tax that will
be due the State of Alabama under this chapter, as shown by the tax return made,...
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40-2A-11.1
Section 40-2A-11.1 Civil penalties for unethical tax preparation conduct. (a) For purposes
of the individual income tax imposed by Chapter 18, if there is an understatement of liability
on a return that would cause a tax return preparer to be subject to the penalties imposed
by 26 U.S.C. §6694, except §6694(c), §6700, or §6701, and if any of the failures enumerated
in 26 U.S.C. §6695, except §6695(e) and (g), occurs, the department may impose upon the
tax return preparer a penalty in accordance with 26 U.S.C. §§6694(a), (b), (d), (e), and
(f); §§6695(a), (b), (c), (d), and (f); §§6696(a) and (c), §6700, and §6701, as in effect
from time to time. (b) For purposes of this section: (1) "Subject to this title"
shall be substituted for references in the specified federal statutes to "imposed by
subtitle A." (2) "Commissioner" will be substituted for references in the specified
federal statutes to "secretary." (3) References in these federal statutes to federal
district courts...
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45-21-241.22
Section 45-21-241.22 Payment of tax. All taxes levied in this subpart shall be paid
to and collected by the State Department of Revenue at the same time and in the same manner
as state sales and use taxes are paid. On or prior to the due dates of the tax herein levied,
each person subject to such tax shall file with the State Department of Revenue a report or
return in such form as may be prescribed by the department, setting forth, with respect to
all sales and business transactions that are required to be used as a measure of the tax levied,
a correct statement of the gross proceeds of all such sales and gross receipts of all such
business transactions. Such report shall also include such other items of information pertinent
to the tax and the amount thereof as the State Department of Revenue may require. Any person
subject to the tax levied may defer reporting credit sales until after their collection, and
in the event such person so defers reporting them, such person shall...
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