The Alabama Department of Industrial Relations is cognizant that a minor mathematical error by a taxpayer can result in assessment of the penalty rate. In some cases, this could result in the imposition of a penalty severely disproportionate to the event which caused the penalty to be assessed. Therefore, for the purposes set out under the provisions of Code of Ala. 1975, §25-4-54(a)(5)(b) 1992, the term monies shall be defined as an amount in excess of $20.00 and shall not include interest or penalty.

Author: Frank Marsh, General Counsel

Statutory Authority: Code of Ala. 1975, §§25-2-7, 25-2-8, 25-4-111.

History: New Rule: Filed June 6, 1997; effective July 11, 1997.