Ala. Admin. Code r. 810-3-39-.07
Participation In The Federal/State Electronic Filing Program – Corporate Income Tax Returns
Effective Jun 18, 2018New Rule: Filed February 13, 2006; effective March 20, 2006. Amended: Filed January 27, 2014; effective March 3, 2014. Amended: Filed May 4, 2018; effective June 18, 2018.Alabama Department of Revenue
- (1) The Department will participate with the Internal Revenue Service in the Federal/State Electronic Filing Program for the joint electronic filing of Corporate Income Tax Returns, effective for tax years beginning on or after January 1, 2005.
Author: Kathleen F. Campbell, Melissa Gillis, Michaelyn N. Adams
Statutory Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-30-4.
History: New Rule: Filed February 13, 2006; effective March 20, 2006. Amended: Filed January 27, 2014; effective March 3, 2014. Amended: Filed May 4, 2018; effective June 18, 2018.