Requirement for Testing Prior to Department Approval

ALABAMA DEPARTMENT OF REVENUE

SALES, USE & BUSINESS TAX DIVISION

SALES & USE TAX RULE

810-1-6-.11. Requirement for Testing Prior to Department Approval.

The electronic return originator is required to obtain approval of its Internet-based tax return filing and payment system from the department before offering its services to taxpayers by submitting sample returns for the taxes enumerated in Rule 810-1-6-.05 to the department through the electronic return originator's system in accordance with guidelines provided by the department. The department will not accept tax returns received by the department through an Internet-based system which has not completed the testing required by the department and received the department's approval. (Adopted through APA effective October 4, 2001)

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