Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-13-1 - PAYMENT OF TAXES THROUGH ELECTRONIC FUNDS TRANSFER
Section 810-13-1-.03 - General Requirements
Current through Register Vol. 43, No. 02, November 27, 2024
(1) Under the authority granted to the Department by Act 06-552, the Department establishes a requirement, that certain business entities owing the Department, in connection with a single transaction consisting of any tax, fee, or other obligations that are collected or administered by the Department shall pay such tax liability, fee, or obligation to the Department, in accordance with the procedures stated in these rules, no later than the date such payment is required by law, in funds which are immediately available to the State Treasury on the first banking day following the due date of payment.
(2) The Department will make periodic determinations of those taxpayers who will be required to make payments in accordance with these rules. The Department will also review payments to identify additional taxpayers who will be required to make payments in accordance with the procedures stated in these rules.
Authors: Michael E. Mason, Ed Cutter.
Statutory Authority: § 40-2A-7(a)(5), Act 91-570 and Act 06-552, as codified in Code of Ala. 1975, §§ 40-1-20.