Ala. Admin. Code r. 810-3-70-.02

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

Section 810-3-70-.02 - Retention Of Payroll Records

(1) Every employer or withholding tax agent required to withhold income tax or who voluntarily withholds income tax is required to maintain withholding tax records for a period of three years from the due date of the return or three years from the date the return is filed with the Department, whichever is later. See also § 40-2A-7, Code of Ala. 1975, and Rule 810-14-1-.07, Maintenance of Records.

(2) Withholding tax records maintained in an electronic format shall be maintained in accordance with Rule 810-14-1-.07.01, Model Recordkeeping and Retention Regulation in an Electronic Environment.

Authors: Ewell Berry, Ann F. Winborne, CPA

Ala. Admin. Code r. 810-3-70-.02

New Rule: Filed July 26, 1999; effective August 30, 1999.

Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-18-70.