IMPORTANT NOTICE
If you qualified to file your tax returns on an annual basis, the ADOR notified you in writing by sending the following Notice.
Act No. 98-192 provides that taxpayers whose total state sales tax liability during the preceding calendar year did not exceed ten dollars ($10) shall file and pay the following taxes on an annual basis:
state sales tax
state-administered county or municipal sales tax
state-administered county or municipal use tax
Act No. 98-192 also provides that taxpayers whose total state use tax liability during the preceding calendar year did not exceed ten dollars ($10) shall file and pay the following taxes on an annual basis:
state use tax
Pursuant to Sections 40-12-224, 11-3-11.3, and 11-51-207(b), Code of Alabama 1975, taxpayers whose total state leasing or rental tax liability during the preceding calendar year did not exceed ten dollars ($10) shall file and pay the following taxes on an annual basis:
state leasing or rental tax
state-administered county or municipal rental or leasing tax
Our records indicate that your liability for 1998 qualifies you to file returns for the account numbers shown above on an annual basis. For the accounts shown above, you should file a return for Calendar Year 1999 (January 1, 1999 through December 31, 1999) on or before January 20, 2000. Monthly or quarterly returns are not required to be filed.
You may direct questions concerning this notice to:
Alabama Department of Revenue
Sales, Use & Business Tax Division
ATTENTION: Annual Filing Section
P.O. Box 327900
Montgomery, AL 36132-7900
FAX No. (334) 242-8916
Phone No. (334) 242-1490