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-.34.01 - Interest On Underpayment Of Tax-Large Corporations
Universal Citation: AL Admin Code R 810-14-1-.34.01
Current through Register Vol. 42, No. 11, August 30, 2024
For "large corporate underpayment" as defined in I.R.C. Sec. 6621, the interest rate on underpayment shall be as prescribed by I.R.C. Sec. 6621(c)(1).
Author: Michael Mason
Statutory Authority: Code of Ala. 1975, § 40-1-44, and Internal Revenue Code 26 U.S.C. 6621.
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