Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-3-42 - TIME AND METHOD OF PAYMENT OF INCOME TAX
Section 810-3-42-.02 - Extension Of Time For Payment
Current through Register Vol. 43, No. 02, November 27, 2024
(1) The Department is authorized to grant extensions for the payment of tax for a period not to exceed three months. Applications for extension should be made in writing in time for consideration by the Department before the date on which the payment is due. The application should be signed by the taxpayer or his duly authorized agent.
(2) If an extension of time to make payment is granted, no penalty for late payment will be incurred, if payment is made within the extended period, but interest will accrue at the rate provided in § 40-1-44 from the unextended due date for payment until payment is made.
(3) For extension of time for filing returns, see § 40-18-27.
Authors: Anne Simms, Carmen Mills
Statutory Authority: Code of Ala. 1975, §§ 40-2A-7 -(a)(5), 40-18-42.