SALES, USE & BUSINESS TAX DIVISION
SALES & USE TAX RULE
810-1-6-.04. Internet-Based Electronic Filing and Payment of Taxes to be Provided Through Electronic Return Originators.
The department shall sponsor an Internet-based electronic filing and payment
program for the taxes enumerated in Rule 810-1-6-.05. Internet-based electronic
filing and payment of taxes may be provided under this program by electronic
return originators pursuant to Chapter 30 of Title 40, Code of Alabama 1975,
and rules promulgated by the department. Electronic return originators accepted
into the program must comply with the requirements of the program as outlined
in department rules and in the publications referenced in the department rules.
Electronic return originators are limited agents of the department only for
the purpose of performing the duties and responsibilities required of electronic
return originators as contemplated in Chapter 30 of Title 40, Code of Alabama
1975, and the rules promulgated by the department pertaining to the Internet-based
electronic filing and payment program. (Adopted through APA effective October
4, 2001)