- (1) Every employer or withholding tax agent required to withhold income tax or who voluntarily withholds income tax is required to maintain withholding tax records for a period of three years from the due date of the return or three years from the date the return is filed with the Department, whichever is later. See also §40-2A-7, Code of Ala. 1975, and Rule 810-14-1-.07, Maintenance of Records.
- (2) Withholding tax records maintained in an electronic format shall be maintained in accordance with Rule 810-14-1-.07.01, Model Recordkeeping and Retention Regulation in an Electronic Environment.
Author: Ewell Berry, Ann F. Winborne, CPA
Statutory Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-18-70.
History: New Rule: Filed July 26, 1999; effective August 30, 1999.