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)

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