ALABAMA DEPARTMENT OF REVENUE

SALES, USE & BUSINESS TAX DIVISION

SALES & USE TAX RULE

 

810-1-6-.09.  Requirements for Filing Declaration.

(1)  The electronic return originator shall obtain the following from each taxpayer before the taxpayer files a return through the electronic return originator for the first time:

(a)  taxpayer's full legal name,  

(b)  taxpayer's mailing address,

(c)  tax account numbers for all taxes to be filed and paid via the Internet,

(d)  an affirmation from the taxpayer, with respect to all returns to be filed by the taxpayer using the department's Internet-based electronic filing and payment program, that the taxpayer will not file a return under the program before comparing the tax return with the taxpayer's business records and verifying that the return is in agreement with the business records and that each electronic return transmitted via the program will, to the best of the taxpayer's knowledge and belief, be a true, correct, and accurate return,

(2)  The electronic return originator shall assign each taxpayer a unique declaration control number.

(3)  The electronic return originator shall maintain records of the information required in paragraphs (1) and (2) for a period of not less than three years following the date that the taxpayer notifies the department and the electronic return originator that the taxpayer will cease filing and paying taxes by means of the electronic return originator's Internet-based service. The providing of the information enumerated in paragraph (1) to the electronic return originator by the taxpayer shall be presumed to be a valid signature of the person with the responsibility for filing tax returns with respect to each return filed via the program. The electronic transmission of one or more tax returns for a taxpayer by the electronic return originator shall constitute an attestation by the electronic return originator that it is in compliance with the requirements of paragraphs (1) and (2) of this rule. If deemed necessary by the department, the department may request, in writing, a printout of the information required to be maintained by the electronic return originator pursuant to paragraphs (1) and (2) and the electronic return originator shall provide the requested information within five working days of the request. In the event an electronic return originator ceases operations or elects to no longer participate in the program, the electronic return originator shall notify the department in writing no less than 60 days prior to the first day of the first reporting period that the electronic return originator will cease operations or discontinue participation in the program and transfer to the department a printout of all information maintained by the electronic return originator pursuant to paragraphs (1) and (2). Responsibility for maintaining the information required pursuant to paragraphs (1) and (2) may be transferred by the electronic return originator to another electronic return originator upon receiving written approval from the department.

(4)  A taxpayer who submits the information enumerated in paragraph (1) to the electronic return originator and is assigned a declaration control number pursuant to paragraph (2) shall file tax returns for the taxes enumerated in Rule 810-1-6-.05 utilizing the electronic return originator's Internet-based service until notification in writing to both the electronic return originator and the department. This notification shall be submitted no less than 30 days prior to the first day of the first reporting period to be filed by a means other than the electronic return originator's Internet-based service. (Adopted through APA effective October 4, 2001)

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