Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-13-1 - PAYMENT OF TAXES THROUGH ELECTRONIC FUNDS TRANSFER
Section 810-13-1-.04 - Tax Types Covered
Universal Citation: AL Admin Code R 810-13-1-.04
Current through Register Vol. 43, No. 02, November 27, 2024
(1) Payments for the following tax types will be subject to the EFT tax payment requirements of these rules:
(a) Cellular
Telecommunication Services Tax
(b)
Coal Severance Tax (State and local)
(c) Contractor's Gross Receipts Tax
(d) Corporation Franchise Tax and Permit
Fee
(e) Corporate Income
Tax
(f) Financial Institutions
Excise Tax
(g) Forest Products
Severance Tax (State and local)
(h)
Freight Line Equipment Companies' Tax
(i) Gasoline Tax (State and local)
(j) Gasoline Tax (Aviation)
(k) Hazardous Waste Fee
(l) Hydro-Electric KWH Tax
(m) Income Tax Withholding Payments
Fees
(n) International Registration
Plan Annual Renewal
(o) Lodgings
Tax (State and local)
(p)
Lubricating Oils Tax
(q) Medicaid
Health Care Taxes
(r) Motor Carrier
Fuel Tax
(s) Motor Carrier Mileage
Tax
(t) Motor Fuels (Diesel) Tax
(State and local)
(u) Oil and Gas
Privilege Tax
(v) Oil and Gas
Production Tax
(w) Oil and Gas
Severance Taxes (Local)
(x)
Pari-Mutuel Pool Tax
(y) Playing
Cards Tax
(z) Registration of
Securities
(aa) Rental or Leasing
of Personal Property Tax
(bb) Sales
Tax (State and local)
(cc)
Telegraph Gross Receipts Tax
(dd)
Telephone Gross Receipts Tax
(ee)
Tobacco Tax (State and local)
(ff)
T.V.A. Electric Payments
(gg) Use
Tax (State and local)
(hh) Utility
Excise Tax
(ii) Utility Gross
Receipts Tax
(jj) Utility License
Tax (2.2%)
(kk) Wholesale Oil
License Payments
(2) The above referenced list of tax types is not meant to be exclusive and the Department may at a later date implement EFT tax payment requirements for other types of tax.
Author: Ed Cutter.
Statutory Authority: Code of Ala. 1975, §§ 41-1-20 through 41-1-23.
Disclaimer: These regulations may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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