1. (1) On a periodic basis, the Department will review the most recent payment history for a business entity taxpayer to determine if the payment history requires the taxpayer to make payments through EFT
2. (2) Whenever two or more taxes or fees are permitted to be paid on a single form, the total amount will be considered a single payment.

Author: Michael E. Mason, Ed Cutter, Joe Cowen

Statutory Authority: Code of Ala. 1975, §40-2A-7(a)(5), Act 06-552, as codified in §40-1-20 and Act No.91-570.

History: Filed December 6, 1991; effective January 10, 1992. Amended: Filed October 20, 2006; effective November 24, 2006.