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-.30.01 - Penalty For Failure To Timely File Tax
Universal Citation: AL Admin Code R 810-14-1-.30.01
Current through Register Vol. 42, No. 11, August 30, 2024
(1) When a taxpayer fails to file any form or return required to be filed with the Department, including:
(a) Refund Returns; or
(b) Returns that indicate no tax is due; on
or before the statutory due date (determined with regard to any extensions of
time for filing), a failure to file penalty shall be imposed.
(2) The failure to file penalty shall equal the greater of:
(a) 10 percent of
any additional tax due after prepayments made on or before the due date,
or
(b) Fifty dollars
($50).
(3) For the purposes of this Rule, a "form" or "return" includes:
(a) An income Tax Return; including
non-timely filed returns for which a refund is due;
(b) A Withholding Tax Return; including
returns filed with no tax amount filled-in, or returns which indicate no tax is
due;
(c) A Sales Tax Return;
including returns filed with no tax amount filled-in, or returns which indicate
no tax is due;
(d) Form W-2,
or
(e) Any other "form" or "return"
that is defined in Section
40-1-1(2) and Section
40-1-1 -(14).
(4) The "failure to timely file" penalty may be waived in whole or in part by the Department upon a showing by the taxpayer of "reasonable cause" as delineate in Rule 810-14-1-.33.01.
Authors: Michael E. Mason
Statutory Authority: Code of Ala. 1975, § 40-2A-7(a)(5).
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