Alabama Administrative Code
Title 810 - Alabama Department of Revenue
Chapter 810-6-4 - SALES TAX DUE MONTHLY; FILING OF REPORTS; RECORDS REQUIRED; REFUNDS; INTEREST; HEARINGS ON ASSESSMENTS; EXAMINATIONS OF RETURNS; INTER ALIA
810-6-4-.04 - Extension Of Time For Filing Return
810-6-4-.04. Extension Of Time For Filing Return
The Department "for good cause" may extend the time, not to exceed 30 days, for filing sales and use tax returns. The Supreme Court of Alabama in State v. Louis Pizitz Dry Goods Company, 11 So. 2d 342, held that the request for such an extension must be received by the Department prior to the date the return became delinquent in order to have the extension granted. No discount for timely payment will be allowed on sales or use tax paid after the statutory due date but within the extended time and interest must be added to the tax. (Adopted October 1, 1959, amended November 3, 1980, readopted through APA effective October 1, 1982, amended January 10, 1985). (Sections 40-23-7 and 40-23-74).
Author: Dan DeVaughn(Amended: January 10, 1985. Filed November 17, 1992; certification filed February 18, 1993; effective March 24, 1993.)
Statutory Authority:Code of Ala. 1975, §§ 40-23-31, 40-23-83.