Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-2-8 - ALABAMA BUSINESS PRIVILEGE TAX AND CORPORATE SHARES TAX
Section 810-2-8-.06 - Extension Of Time For Filing Of Business Privilege Tax Returns

(1) All entities other than financial institutions as discussed in paragraph (2) below required under § 40-14A-25 to file an Alabama Business Privilege Tax ("BPT") Return with the department shall file no later than the due date of the corresponding Federal Income Tax Return as required to be filed under federal law, without regard to any extension.

(2) BPT Returns for all members of a financial institution group shall be granted an automatic extension consistent with the extension allowed for the taxpayer's corresponding Federal Income Tax Return plus one month.

(3) An extension for filing the returns above shall be granted if the corresponding Federal Income Tax Return was extended for the same length of time.

(4) There is no provision in the Alabama Business Privilege Tax law to allow an extension of time to pay the amount of tax due. An extension of time granted to file the return pursuant to this section is not an extension of time for payment of tax. The amount of tax due must be paid on or before the due date of the return without regard to the extension to file the return.