Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-12-1 - 100% PENALTY ASSESSMENTS
Section 810-12-1-.04 - Jeopardy Assessment - 100% Penalty

Universal Citation: AL Admin Code R 810-12-1-.04
Current through Register Vol. 42, No. 11, August 30, 2024

If the Department of Revenue determines that collection of the 100% penalty is in jeopardy, a final jeopardy assessment of the 100% penalty may be entered simultaneously with the Notice and Demand of the penalty against such person. Collection procedures, including a levy and execution, may be initiated immediately based upon the final jeopardy assessment unless and until the person assessed shall file an appeal therefrom in accordance with §40-2-22, Code of Ala. 1975.

Author: Robert E. Brashears, Chief, Collections Division, Alabama Department of Revenue

Author: Robert E. Brashears, Chief, Collections Division, Alabama Department of Revenue

Statutory Authority: Code of Ala. 1975., § 40-29-73(b)(5).

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