Ala. Admin. Code r. 810-14-1-.30.01
Current through Register Vol. 43, No. 02, November 27, 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: (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(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;(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).