ALABAMA DEPARTMENT OF REVENUE
SALES, USE & BUSINESS TAX DIVISION
SALES & USE TAX RULE
810-1-6-.07. Determining Timely Filing of Electronic Returns.
The due date for filing electronic returns for the taxes enumerated in Rule 810-1-6-.05
shall be the same due date applicable to the electronic payment of the taxes reported
on the return. The date and time the taxpayer files the tax return with the electronic
return originator shall be the date and time used to determine timely filing of
an electronic return. (Adopted through APA effective October 4, 2001)
Numeric Index