December Rule Hearings Scheduled…Be sure to check out upcoming ADOR rule-making hearings.  Proposed rule actions, hearing dates and hearing times are posted. 

Important Notice for Jefferson County Residents:  Deadline Extended to Include November Registrations…The department announced Nov. 17, 2009, that the November 2009 motor vehicle registration, renewal, transfer and vehicle property tax payment deadlines have been extended through December 2009 for Jefferson County residents affected by recent county office closings and staffing shortages. 

New for 2010:  Lower E-filing Requirement for Employers/Filing Agents…Effective Jan. 1, 2010, employers and filing agents who issue 50 or more Form W-2s (and/or Form 1099s with Alabama tax withheld) must electronically file this information and the Form A-3 through ADOR's Paperless Filing and Payment System.

Important Notice for Construction Industry Employers…The department recently informed Alabama contractors, subcontractors, and general contractors of a new state fee that applies to construction craft trade job payrolls, effective July 1, 2009.

Operation Clean Slate Gets Results…Operation Clean Slate, Alabama’s effort to encourage delinquent tax filers to pay what they owe, brought in more than $8.1 million in unpaid taxes.

Commissioner Russell Named MTC Vice-Chair…The Multistate Tax Commission’s (MTC) Executive Committee elected Alabama Commissioner of Revenue Tim Russell to the post of vice-chair on May 7, 2009.

New Failure to Pay Penalty Becomes Law…Act 2009-144, effective March 24, 2009, imposes a failure to timely pay penalty.  This new penalty applies to any tax amount that was required to be shown on any tax return, if the tax remains unpaid after 30 calendar days from the date the department notifies the taxpayer of the unpaid amount.

Important Reminder…Accountants or tax filing services who file withholding tax returns and payments on behalf of employers must register with the ADOR as a bulk filer and must utilize their bulk filer registration when filing withholding tax returns on behalf of their clients.

Federal Refund Offset…State law now requires the administrative fee charged by the U.S. Treasury Department for Alabama’s participation in the Treasury Offset Program (TOP), a debt collection program, to be paid by Alabama taxpayers whose federal refunds are intercepted for payment of past-due Alabama income tax debts.

IFTA E-File Requirement…All quarterly International Fuel Tax Agreement (IFTA) fuel use tax returns must be filed electronically, effective April 1, 2009.

Title Search Feature Available…Businesses involved in the sale of abandoned motor vehicles now have access to a new title search feature available through ADOR’s Web site that will help them meet required notification procedures.

Deductions for Small Business Health Insurance Premiums…Qualified business owners and qualifying employees may wish to begin participating in employer-provided health insurance during 2009 for a deduction on the 2009 Alabama income tax return.  (Reference Act 2008-559.)

Notice Regarding Alabama Corporate/Partnership Signature Documents…Tax preparers and tax practitioners are no longer required to submit an electronic copy of the Form AL8453C, signature document, to the ADOR when electronically filing Alabama corporate and partnership returns.

E-mail Scams…If you receive an e-mail from someone claiming to represent the ADOR and seeking personal or financial information do not reply.  The Alabama Department of Revenue does not initiate taxpayer communications through e-mail.

New Business Workshops…Mark your calendar for the upcoming 2009 new business workshops.   Click here for more workshop information.

Act 2008-504 Guidance… Forms and instructions may be downloaded under the link entitled “FORMS” at www.revenue.alabama.gov.  Be sure to check out the “Complete Package” link providing quick access to forms, definitions, Q&As, and a copy of Act 2008-504.