Ala. Admin. Code r. 482-1-144-.08

Current through Register Vol. 43, No. 1, October 31, 2024

Section 482-1-144-.08 - Time For Filing And Payment, Determining Timely Filing And Payment

(a) The requirements for electronic filing of Premium Tax Returns and Surplus Line Broker Taxes and EFT payment of Premium Taxes, Fees, and Surplus Line Broker Taxes as prescribed in this chapter do not change or affect the time for filing and payment.

(b) The date and time a filer files the Premium Tax Return or Surplus Line Broker Tax Return and causes payment of Premium Taxes and Fees or Surplus Line Broker Taxes by EFT, as shown by the Electronic Filing System, shall be the date and time used to determine the timeliness of filing and payment.

New: Filed November 21, 2008; effective January 1, 2009. Filed with LRS December 4, 2008. Rule is not subject to the Alabama Administrative Procedure Act.

Author: Commissioner of Insurance

Statutory Authority:Code of Ala. 1975, §§ 27-2-17, 8-1A-18, 41-1-23.