Ala. Admin. Code r. 810-14-1-.30.01

Current through Register Vol. 43, No. 1, October 31, 2024
Section 810-14-1-.30.01 - Penalty For Failure To Timely File Tax
(1) When a taxpayer fails to file any form or return required to be filed with the Department, including:
(a) Refund Returns; or
(b) Returns that indicate no tax is due; on or before the statutory due date (determined with regard to any extensions of time for filing), a failure to file penalty shall be imposed.
(2) The failure to file penalty shall equal the greater of:
(a) 10 percent of any additional tax due after prepayments made on or before the due date, or
(b) Fifty dollars ($50).
(3) For the purposes of this Rule, a "form" or "return" includes:
(a) An income Tax Return; including non-timely filed returns for which a refund is due;
(b) A Withholding Tax Return; including returns filed with no tax amount filled-in, or returns which indicate no tax is due;
(c) A Sales Tax Return; including returns filed with no tax amount filled-in, or returns which indicate no tax is due;
(d) Form W-2, or
(e) Any other "form" or "return" that is defined in Section 40-1-1(2) and Section 40-1-1 -(14).
(4) The "failure to timely file" penalty may be waived in whole or in part by the Department upon a showing by the taxpayer of "reasonable cause" as delineate in Rule 810-14-1-.33.01.

Ala. Admin. Code r. 810-14-1-.30.01

New Rule: Filed June 8, 2007; effective July 13, 2007.

Authors: Michael E. Mason

Statutory Authority:Code of Ala. 1975, § 40-2A-7(a)(5).