Ala. Admin. Code r. 810-3-75-.02

Current through Register Vol. 42, No. 11, August 30, 2024

Section 810-3-75-.02 - Extensions Of Time For Filing Reports Under Withholding Laws

On written application by the taxpayer, extensions of up 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.

Ala. Admin. Code r. 810-3-75-.02

Amended: Filed May 3, 2000; effective June 7, 2000.

Amended by Alabama Administrative Monthly Volume XXXVI, Issue No. 03, December 29, 2017, eff. 1/18/2018.

Authors: Ewell Berry, Neal Hearn

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