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-.11 - Six-Year Time Limitation For Omission Of 25 Percent Or More Of Taxable Base
Current through Register Vol. 43, No. 02, November 27, 2024
(1) DEFINITION. The following term has the meaning ascribed to it for purposes of this regulation:
(2) A preliminary assessment may be entered within six years from the due date of the return or six years from the date the return was filed with the Department on all tax returns from which more than 25 percent of the taxable base, as stated in the return, was omitted.
(3) For purposes of this regulation, the amount omitted from the taxable base shall not include any amounts disclosed in the return or the attachments to the return which would identify to the Department the nature and amount of the item.
Author: Charla Doucet
Statutory Authority: Code of Ala. 1975, § 40-2A-7(b)(2) b.