Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES
Section 810-14-1-.10 - Time Limitation For Entering Preliminary Assessment

Universal Citation: AL Admin Code R 810-14-1-.10

Current through Register Vol. 43, No. 02, November 27, 2024

(1) Any preliminary assessment must be entered within three years from the due date of the return, or three years from the date the return is filed with the Department, whichever is later, or if no return is required to be filed, within three years of the due date of the tax. Where a properly filed extension has been granted, the "due date" shall be the last day allowed by the extension to file the return.

(a) The 100 percent penalty assessments entered under the authority of Code of Ala. 1975, Sections 40-29-72 and 40-29-73, shall be subject to the five-year statute of limitations as provided for in Code of Ala. 1975, Section 40-2A-7(b)(2) c.

Author: George Mingledorff

Statutory Authority: Act 92-186.

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.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.