Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-3-29 - FIDUCIARY RETURNS
Section 810-3-29-.06 - Acceptance, Monitoring, And Revocation Of Acceptance Into The Alabama Business Modernized E-File Program For Electronic Return Originators And Transmitters - Fiduciary Income Tax
Current through Register Vol. 43, No. 02, November 27, 2024
(1) SCOPE - This rule explains the requirements for electronic return originators and transmitters (not to include software developers - See Rule 810-3-29-.05) to obtain and sustain active approval to serve as a Department electronic filing agent in order to transmit returns through the Alabama Business Modernized E-File Program.
(2) Electronic return originators and transmitters accepted by and in good standing with the Internal Revenue Service (IRS) Electronic Filing Program are automatically accepted into the Alabama Electronic Filing Program. This does not include software developers. They must complete the approval process with the Department (See Rule 810-3-29-.05).
(3) Electronic return originators and transmitters accepted into the Alabama Electronic Filing Program serve as agents of the Alabama Department of Revenue, and must comply with the requirements of the program as stated in the Alabama Business Modernized E-file Program: Handbook for Software Developers and Transmitters (Publication AL4164).
(4) The Department will conduct random monitoring visits with Electronic Return Originators and Transmitters to verify that the requirements of the Alabama Electronic Filing Program are being met.
(5) The Department reserves the right to revoke the acceptance of an electronic return originator or transmitter for cause. Failure to comply with the guidelines set forth in the Alabama Business Modernized E-file Program: Handbook for Software Developers and Transmitters (Publication AL4164) is considered just cause.
(6) Any of the following can result in the revocation of an electronic return originator's or transmitter's acceptance into the program:
Authors: Melissa Gillis, Veronica Jennings
Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-30-6.