ALABAMA DEPARTMENT OF REVENUE
SALES, USE & BUSINESS TAX DIVISION
SALES & USE TAX RULE
810-1-6-.10. Requirements for Submitting Tax Returns.
(1) With respect to the taxes enumerated in Rule 810-1-6-.05, the electronic
return originator shall electronically submit taxpayers' returns to the department
in accordance with the record layouts and specifications issued by the department
and shall ensure that its electronic submissions of taxpayers' returns conform
to all data validations, edits, and cross-checks specified by the department.
(2) The electronic return originator shall transmit all timely filed
tax return data to the department by no later than twenty-four hours after the
due date and time of the return. With respect to other than timely-filed tax
returns, the electronic return originator shall transmit the tax return data
to the department by no later than twenty-four hours after the date and time
the tax return data is transmitted by the taxpayer to the electronic return
originator. (Adopted through APA effective October 4, 2001)
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