1. (1) The Department will participate with the Internal Revenue Service in the Federal/State Electronic Filing Program for the joint electronic filing of individual income tax returns, effective for tax year(s) 1997 and after.

Author: Ed Cutter, Tavares Matthews

Statutory Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-30-4.

History: New Rule: Filed April 23, 1998; effective May 28, 1998. Amended: Filed April 9, 2018; effective May 24, 2018.