ALABAMA DEPARTMENT OF REVENUE
SALES, USE & BUSINESS TAX DIVISION
SALES & USE TAX RULE
810-1-6-.02. Scope of the Rules.
(1) This chapter sets forth the rules to be used by the Alabama Department
of Revenue in conjunction with a department-sponsored Internet-based system
for the electronic filing and payment of the taxes enumerated in Rule 810-1-6-.05.
The Department is authorized to accept tax returns filed in electronic commerce
pursuant to Chapter 30 of Title 40 of the Code of Alabama 1975. The electronic
payment of taxes filed under this program shall be made in accordance with the
rules of the department governing electronic funds transfer found in Chapter
810-13-1. (Adopted through APA effective October 4, 2001)
Numeric Index