ALABAMA DEPARTMENT OF REVENUE
SALES, USE & BUSINESS TAX DIVISION
SALES & USE TAX RULE
810-1-6-.06. Electronic Payment Requirements and Determining Timely Payment.
(1) The electronic return originator shall ensure that submissions of
electronic payments for the taxes enumerated in Rule 810-1-6-.05 conform to
the ACH record layout specified by the department as well as comply with all
other requirements outlined by the department.
(2) Tax payments initiated via the Internet for the taxes enumerated
in Rule 810- 1-6-.05 shall be made in accordance with the rules of the department
regarding electronic funds transfers. Timely payment of taxes via the Internet
will be determined pursuant to department rules governing electronic funds transfers.
(Adopted through APA effective October 4, 2001)
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