Today is Thursday, May 23, 2013
Notice!
The Paperless Filing & Payment System will be DISCONTINUED effective July 1, 2013 -- For important instructions, go to http://revenue.alabama.gov/eservices/notice-paperless-filing-system.cfm.
Individual & Corporate Income Tax
- Individual & Corporate Income Tax
- Taxes Administered
- Forms
- All Extensions & Payments
- Construction Fee
- Nonresident Withholding Requirement (Act 2008-504)
- Withholding Tax
- Individual Forms
- Corp/Partner/Fiduciary/Financial Inst Forms
- Business Privilege Tax (BPT)
- General Tax Forms
- Power of Attorney (Form 2848A)
- Request for Copy of Tax Form (Form 4506A)
- Tax Information Authorization (Form 8821A)
- Order Forms (Form 2300)
- Taxpayer Assistance
- eServices (All Tax Types)
- Current Issues
- Forms Search
- Individual & Corporate Income Tax Home
RULES OF
THE ALABAMA DEPARTMENT OF REVENUE
CHAPTER 810-3-45
Period of Limitation upon Assessment and Collection - Established; Request for Prompt Assessment
TABLE OF CONTENTS
810-3-45-.01 Limitation on Assessment and Collection (Repealed November 6, 1993)