Alabama Administrative Code
Title 810 - Alabama Department of Revenue
Chapter 810-2-8 - ALABAMA BUSINESS PRIVILEGE TAX AND CORPORATE SHARES TAX
810-2-8-.03 - Executive Of Privilege Tax Return
810-2-8-.03. Executive Of Privilege Tax Return
A paid preparer may execute and file the business privilege tax return, extension request, and the annual report, if a power of attorney is on file, or is filed simultaneously with the return, etc., authorizing this action. Otherwise, the return, etc. must be executed by one of the officers specified in Section 40-18-39(e), Code of Ala. 1975.
Author: Michael E. Mason(New Rule: Filed March 20, 2001; effective April 24, 2001.)
Statutory Authority:Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-14A-26.