1. (1) Payments for the following tax types will be subject to the EFT tax payment requirements of these rules:

   1. (a) Cellular Telecommunication Services Tax
   2. (b) Coal Severance Tax (State and local)
   3. (c) Contractor's Gross Receipts Tax
   4. (d) Corporation Franchise Tax and Permit Fee
   5. (e) Corporate Income Tax
   6. (f) Financial Institutions Excise Tax
   7. (g) Forest Products Severance Tax (State and local)
   8. (h) Freight Line Equipment Companies' Tax
   9. (i) Gasoline Tax (State and local)
   10. (j) Gasoline Tax (Aviation)
   11. (k) Hazardous Waste Fee
   12. (l) Hydro-Electric KWH Tax
   13. (m) Income Tax Withholding Payments
   14. (n) International Registration Plan Annual Renewal Fees
   15. (o) Lodgings Tax (State and local)
   16. (p) Lubricating Oils Tax
   17. (q) Medicaid Health Care Taxes
   18. (r) Motor Carrier Fuel Tax
   19. (s) Motor Carrier Mileage Tax
   20. (t) Motor Fuels (Diesel) Tax (State and local)
   21. (u) Oil and Gas Privilege Tax
   22. (v) Oil and Gas Production Tax
   23. (w) Oil and Gas Severance Taxes (Local)
   24. (x) Pari-Mutuel Pool Tax
   25. (y) Playing Cards Tax
   26. (z) Registration of Securities
   27. (aa) Rental or Leasing of Personal Property Tax
   28. (bb) Sales Tax (State and local)
   29. (cc) Telegraph Gross Receipts Tax
   30. (dd) Telephone Gross Receipts Tax
   31. (ee) Tobacco Tax (State and local)
   32. (ff) T.V.A. Electric Payments
   33. (gg) Use Tax (State and local)
   34. (hh) Utility Excise Tax
   35. (ii) Utility Gross Receipts Tax
   36. (jj) Utility License Tax (2.2%)
   37. (kk) Wholesale Oil License Payments
2. (2) The above referenced list of tax types is not meant to be exclusive and the Department may at a later date implement EFT tax payment requirements for other types of tax.

Author: Ed Cutter.

Statutory Authority: Code of Ala. 1975, §§41-1-20 through 41-1-23.

History: Filed December 6, 1991; effective January 10, 1992.