On written application by the taxpayer, extensions of uo to thirty days may be granted with respect to required reports under Section 40-18-75, Code of Ala. 1975. Requests for extension should state the reason the extension is needed, and should be mailed in time to receive consideration by the Department prior to the due date for the report.

Author: Ewell Berry, Neal Hearn

Statutory Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-18-75(c).

History: Amended: Filed May 3, 2000; effective June 7, 2000. Amended: Filed December 4, 2017; effective January 18, 2018.