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Frequently Asked Questions

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How are OTR (over the road) drivers taxed?
What qualifies as a major addition for abatement purposes?
Are the materials severed and used by the producer subject to the tax?
Who should you contact for assistance with the credit submission process and/or questions about Pass Through Entity tax credits?
How can I check on my individual income tax refund?
Debit Block - How do I make a payment for ACH Debit method e-payments?
What is the state tax rate on tobacco products?
How do I amend Form W-2?
What is bulk filing?
How is state tax on tobacco products paid?
How do I change my banking information for electronic filing?
What is the bulk filing Return Form Method?
How much are the stamps for cigars, snuff, chewing tobacco and smoking tobacco?
I am a sole proprietor and have opened another business, do I need another withholding tax account number?
What is the Bulk Upload Method?
I am located in Alabama and want to distribute cigars at wholesale in Alabama and to other states. I will receive these cigars from suppliers in the Dominican Republic, Puerto Rico and other states. What are my filing requirements?
I have an active withholding tax account, but currently don’t have any employees. Do I need to file monthly or quarterly returns?
I overpaid taxes on my return. I have a credit on my account, will you automatically send me a check?
I am going out-of-business and wish to cancel my stamping permit. How can I receive a refund for the cigarette revenue stamps that I did not use?
I have hired a sitter or someone to help in my home, am I required to withhold Alabama income tax from their wages?
I am located in Alabama and want to distribute cigars at wholesale in Alabama and to other states. I will receive these cigars from suppliers in the Dominican Republic, Puerto Rico and other states. What are my filing requirements?
I overpaid my withholding tax, how should I handle this?
Can we sell single cigarettes?
Is withholding required from 1099 Distributions?
How do I obtain state cigarette stamps?
I would like to begin filing and paying my withholding taxes electronically, where do I begin?
How do I pay state-administered county tobacco taxes?
My business entity type (corporation, LLC, proprietorship, partnership, etc.) changed, but my federal employee identification number remained the same. Do I need a new state withholding tax account number?
I operate a business in a county that is not administered by the State.  Who should I contact?
My check for withholding tax has not cleared my bank, what should I do?
What are the county tax rates on cigarettes?
My employer is not withholding tax or will not provide me with a W2 form. What should I do?
Are there county taxes on chewing tobacco, snuff, smoking tobacco, cigars, or rolling papers?
My federal identification number has changed, do I need a new state withholding tax account number?
How are cigars taxed for county purposes?
We have a Section 125 Cafeteria Plan available to our employees, does the State of Alabama recognize this exclusion from gross income?
Are there county revenue stamps that I must apply to my product?
When was ONE SPOT available for taxpayer’s to begin to use?
We have employees who will be receiving severance pay. Is this income taxable to the recipient?
Is there a tax on rolling papers?
What are the filing requirements when filing on behalf of an employer or withholding agent.
Can a Third Party Tax Administrator complete and submit the information required for setup in ONE SPOT?
What are the W-2 form filing requirements?
How quickly will the website be updated for changes in taxes and or administration?
Why are there 2 penalties on this notice from the Department of Revenue?
What is needed to notify ALDOR of changes in taxes and/or administration?
Adding Users, Resetting Passwords, Etc.
Which taxes must be paid electronically?
What will happen if the local government does not provide the necessary information to be set up or update ONE SPOT in a timely manner?
Common Actions
What are the system requirements?
Do state-administered localities have to complete any forms or submit any information for set up in ONE SPOT?
Homepage
Is the website secure?
How will local sales, use, and rental tax payments be transferred to the local government?
Interactive Reports
Where do I find my sign on ID and access code?
Can a local government refuse to accept ACH Credit payments?
Layouts: Wizard or Quick Entry Settings
How do I reset my password?
What will be listed on the E-Liquid and Alternative Nicotine Products Directory?
What does local government or tax administrator need to do if they don’t receive an ACH Credit payment?
Logging Into ALTS
Should I receive a payment confirmation number?
What is a certifying e-liquid manufacturers and manufacturers of alternative nicotine products?
Start a New Title Application
What are the submission dates for making my payment?
How do manufacturers get listed on the Directory?
What will the local government need to download payment data files?
Submit Existing Applications
If I file multiple returns, can I make a single payment?
How much is the fee to be listed on the Directory?
Can payments be directed to the local government’s third party administrator?
Training Videos
If I submit my payment before the due date, when will my payment be deducted from my bank account?
When is the certification application and application fee due?
How are rejected or dishonored payments handled?
Applying for Dismantler License
Why is the system not giving me the option to make my payment?
When will the Directory be available online?
What happens if the local government’s bank account is closed prior to the processing of the rejected or dishonored payment?
Requirements for Dismantler License
If returns were previously remitted under one tax type (C-corporation form 20c) and an election was made to convert to another tax type (S-corporation form 20s), will I be able to make payments under my new election?
What if I failed to submit my certification application and application fee by the due date of April 30?
How will ALDOR process non-administered tax payments sent to ALDOR in error?
Who is an Automotive Dismantler & Part Recycler?
One of the web pages is not working, what are some things that I can check?
When is the new system available to use to submit my cigarette tax stamp order?
When will payment data for payments required to be processed through ALDOR (unrelated to ONE SPOT) be available to the non-administered locality?
Who is required to be licensed? (Dismantler)
Does my tax account registration expire?
What type stamps may be ordered using MAT?
What will the local government need to download return data files?
Applying for Buyer’s identification (BID) Cards
How do I close my account?
Once a cigarette tax stamp order has been submitted, how much time is allowed to cancel that order?
Do I have to attend the Designated Agent Training class if I am the owner or can I send someone else to attend the Designated Agent Training class?
Why do we have to pay electronically?
How can a correction be made before submission of an order if the wrong stamp type or quantity is chosen?
Can tax return data be provided directly to a local government’s third party administrator?
How much does it cost to attend the Designated Agent Training class?
What happens if I refuse to pay electronically?
How do we notify you of any special shipping methods for a stamp order?
Will a local government be provided a return when no payment has been authorized by the taxpayer?
Is the Designated Agent Training class required for new dealers?
What happens if I don’t have a computer?
Can multiple orders be future dated to cover a specific time period?
Who can the local government contact for assistance and information related to ONE SPOT processing?
FAQ Test
When is the next Designated Agent Training class?
How do I make a supplemental payment?
Will there be confirmations sent that an order has been received and processed?
Do you have a TTY number for the hearing impaired?
Can I pay local taxes for all jurisdictions online?
Is there a limit to the amount of stamps that can be ordered online?
How can I contact the IRS?
Are there any restrictions on the number of dealer, dealer transit and manufacturer plates that can be obtained?
What information is needed in order to log-on the system to make a payment?
How do I change or update my address?
Are there limitations on the types of vehicles the plates may be used upon?
Can I e-pay an outstanding billing invoice or assessment I received from the ADOR?
How do I submit garnishment answers and remit garnishment funds to the Alabama Department of Revenue?
How do I obtain a copy of my return? I don’t see it on My Alabama Taxes
How do I obtain an Alabama Dealer, Dealer Transit and Manufacturer License Plate?
Can I cancel an EFT payment through the ADOR’s my Alabama taxes system? If so, how?
If I am a victim of identity theft, what should I do?
Lost, stolen, mutilated or damaged dealer and dealer transit plates?
How do I know if I am doing the right thing with my taxes?
What credits are required to be pre-certified through MAT?
How do I make a payment to the Collection Services Division?
If I have other questions about my Alabama Individual Income Tax Return, who should I contact?
What are permissible uses of dealer transit plates?
How do I change my payment method from ACH credit to ACH debit?
How do you claim credits that do not require pre-certification?
Where’s my refund?
I have questions about a bankruptcy, who should I contact?
What are the fees associated with the plates?
How do you claim a tax credit that requires pre-certification using MAT?
What happens if I file bankruptcy?
I have questions about a garnishment, who should I contact?
What are the prohibited uses of dealer and dealer transit plates?
Who should you contact for assistance with the credit submission process and/or questions about financial institution excise tax credits?
Can I make installment payments?
Can I apply for an extension to file my return?
Who may legally operate vehicles displaying dealer plates?
What happens if I am no longer married to the person with whom I filed an Individual Income Tax return?
Can I file my Alabama Individual Income Tax Return electronically from my home using my personal computer?
Who may legally operate vehicles displaying dealer transit plates?
Can my Alabama Individual Income Tax Return be filed electronically?
Who qualifies for each type of license plate?
How do I view and purchase properties currently for sale by the Collection Services Division?
Does Alabama have a simplified or EZ form?
Are all dealers required to be a designated agent?
How can I get Alabama tax forms?
How do I become a designated agent?
What is the effect of the Wayfair decision?
How do I file an amended return?
Are you required to be an Alabama resident to apply for an Alabama dealer regulatory license?
Who is a remote seller?
I do not see my tax return on My Alabama Taxes, how do I obtain a copy of my return?
Are all remote sellers required to register in Alabama?
If I am a resident of Alabama, but work in another state or country, am I required to file an Alabama tax return?
Can I bring my dealer license application to the MVD office and get the license the same day?
What is the date a remote seller is required to register with Alabama?
If I am not a resident of Alabama, but earned income from Alabama sources, am I required to file an Alabama tax return?
How do I obtain an Alabama Motor Vehicle Dealer License?
How do remote sellers register in Alabama?
I filed electronically, have you received my return?
What are the bonding requirements?
How are remote sellers that are already registered in Alabama affected by the Wayfair decision?
I mailed my return, have you received it?
What are the dealer license fees?
Are remote sellers liable for tax on all sales into Alabama?
Does this fee apply to wholesale transactions?
I received a letter stating I needed to verify my return, but I cannot find the link in My Alabama Taxes, what should I do?
What are the insurance requirements?
Are remote sellers liable for tax on sales into Alabama prior to the Wayfair decision?
Does this fee apply to bicycle tires?
MAT says a return is missing for a tax period, but I was not required to file a return that year, what should I do?
What is the processing time for a dealer license?
Who Needs To Register?
Are remote sellers required to collect tax on sales made via the Internet and through a marketplace?
Does this fee apply if the customer takes the old tire with him?
What is the address for mailing my return?
Where do I get the forms to complete? (bond and insurance form)
How do I register for a tax account?
What are the requirements for in-state sellers who only sell on participating marketplaces?
Does the fee apply to multiple retreads on the same tire?
When should I file my Alabama Individual Income Tax Return?
Who is required to be licensed?
Is there a fee to register for a tax account?
How often are remote sellers required to file SSUT tax returns?
Does this fee apply to farming and logging equipment?
Who must file an Alabama Individual Income Tax Return?
How do I reprint my license?
What tax types may be registered online via My Alabama Taxes?
How do remote sellers file SSUT returns?
Does this fee apply to the tires on new vehicles?
How do I find general tax forms?
Is there a charge for each location?
How long does it take to receive a tax account number?
Are remote sellers required to collect county and municipality taxes on their sales into Alabama?
Does this fee apply to tires purchased by governmental organizations?
How do I order forms?
Is there a fee for making a change to my regulatory license?
Will I receive the account number by email?
Are remote sellers subject to audits by the Department?
Will the state of Alabama be responsible for disposal of the scrap tires?
Questions about a bankruptcy
What are the requirement for an off-site license?
Can the application be saved?
What is the effect of the Wayfair decision on Alabama purchasers?
Do I charge sales tax on this fee?
Questions about a garnishment
What do I need to do if I move from my licensed location?
Do I need to reapply if I need to correct information on the application?
What is the refund process?
What is the procedure to get set up to remit this fee?
Have you received my return? I filed it electronically.
When will my license be mailed?
Do I need to reapply if I only need to update tax account information (legal name, address, contact information, etc.)?
Are there resources available for new registrants?
Does this fee apply even if we do not accept the old tires?
Have you received my return? I mailed it.
What is my password? (for dealer license renewals only)
Do I need to register with the secretary of state (SOS) before applying for an account?
What is the Alabama SSUT Marketplace Facilitator law?
Do I still have to pay so much per ton to have the old tires removed from my location and charge the disposal fee?
I received a letter stating I needed to verify my return but I cannot find the link in My Alabama Taxes, What do I do?
What is my username? (for dealer license renewals only)
What should I select in answering whether I am a registered Alabama taxpayer?
Who is considered a marketplace facilitator?
Will I charge the current disposal fee and the new $1 per tire fee to the customer?
MAT says a return is missing for a tax period, but I was not required to file a return that year.
Are there any special web browser requirements to use the IRP/IFTA eFile service?
How do I add another tax account to my entity tax account?
Who is a marketplace seller?
Can the department increase the fee?
Can I pay my income taxes due with a credit card?
Can I eFile an amended IFTA return?
What Is the taxpayer ID type?
Are additional state or local sales and use taxes due on marketplace transactions when the MPF elects to collect and remit SSUT?
I purchase tires to install on travel trailers, am I required to remit the fee or do I pay the fee to my supplier?
Can I pay my income taxes online?
Can I eFile an IFTA return after the due date for the filing period?
What is a federal identification number (fein) and how do I receive one?
What is the marketplace seller’s obligation regarding tax collection if the MPF decides to not collect and remit SSUT on the marketplace seller’s behalf, but instead elects to follow the reporting requirements for MPFs?
If a car dealership sells replacement tires to the consumer, does the dealership have to collect the fee?
Can I set up a payment plan?
Do I need to submit any paper documents?
Is an FEIN needed to apply for an Alabama tax account?
How do I get a refund? Where do I find the form?
If the fee is charged separately, can we list this fee in the sales tax area of the invoice?
Does Alabama offer a payment plan option?
How accurate is IFTA eFile?
What is a charter number?
What is the MPF’s obligation if they elect to report instead of participating in the SSUT program?
Does this $1 per tire fee apply on recapped tires where the business recapping the tire only charges for the rubber used to recap?
How can I view previous estimate payments I have made?
How can I get a copy of my IFTA return that I filed over the internet?
What is the form 8832? how do I know if I need one?
What type of sales, if any, are exempt from the collection of SSUT?
Is this fee $1 per tire or $1 per customer?
How do I make a payment, can I pay online?
How do I eFile?
What is the difference between the incorporation date and the qualification date?
How does a Marketplace Facilitator apply for participation in the SSUT program?
How will this fee be used?
How do I make a payment on My Alabama Taxes (MAT)?
If I eFile, how do I make a payment?
How do I define my nature of my entity?
Which refund petition form am I required to submit?
As a car dealer who is not a tire dealer but contracts with a tire dealer to replace tires on vehicles, does this fee apply?
I made a payment in error to the incorrect tax type (estimate, return, billing), tax year or made two-payments. How do I get this corrected or get a refund for my payment in error?
If I have a credit but don’t want to apply it to future transactions, how do I request a refund?
Can I submit the petition for refund form and documentation by email?
If the tires are under warranty, would the fee still apply to the replacement tire(s)?
What is the purpose of the new fee?
I received a billing letter or my payment is not showing on my account, but I’ve already made a payment. What should I do?
If I make a mistake on my IFTA quarterly tax return, can I correct it?
Why are owners and partners required to provide their social security numbers when registering for a tax account number?
What address should the petition for refund and documentation be mailed to?
If replacement tires are sold to car auctions, is the fee applicable?
What kind of fee is this?
How do I obtain a copy of my W2?
Is it safe to eFile over the internet?
What is the effective/commence date?
What documentation do I need to send with the petition for refund?
If replacement tires are sold to lease companies, is the fee applicable?
How is the fee calculated?
My employer went out of business, or will not give me a W-2 form, what should I do?
Is there a charge to use IRP/IFTA eFile?
What is a NAICS code? how do I find the NAICS code?
If a dealership removes a tire from its inventory to recondition a used car that will later be sold to a consumer, is the fee applicable?
How is the fee paid?
What does it mean when the website says that my return is being held for W2 matching?
Is there any way to save a partially completed IFTA return on eFile if I need to log out before I have completed the report?
How long will it take the department to issue me a refund check?
If I pick up tires from tire dealers and/or trucking companies that I will retread and deliver them back to the company, am I responsible for collecting the $1 per tire fee?
When is this fee due?
What should I do if my Form W-2 is incorrect?
Is there a time limit while using the IRP/IFTA eFile system?
What is the difference between sales and sellers use tax?
Whose signature is required on the petition for refund?
Is the fee due on tires that are exported to another state?
What employees are included in the Act?
What should I do with an incorrect, torn or damaged refund check?
What are the IFTA quarterly tax return E- filing due dates?
What is the difference between wholesale and retail sales?
What is the time limit for requesting a refund?
Are private schools exempt?
Does this fee include all contractors?
Where’s my refund because I have not received it yet?
What hours of the day is eFiling available for IRP/IFTA transactions?
What is the difference between rental and lodgings tax?
When is the sales tax due?
Does this fee apply to ambulatory equipment?
Is there a contract amount?
Who do I call if my refund is taken by another state agency?
What is IRP/IFTA eFile?
Is the request number and account number the same?
If the 20th falls on a weekend or holiday, when is the due date?
What is the Alabama Underground and Aboveground Storage Tank Trust Fund Act?
Can this fee be paid with my withholding tax return?
Can I deduct childcare expenses on my Alabama Individual Income Tax Return?
What is my userid for IRP/IFTA eFiling purposes?
How do I apply for an exemption certificate?
Is the seller allowed a discount for timely filing and paying the sales tax due?
Who is responsible for remitting this charge to the Department of Revenue?
Is this fee withheld from the wages of employees?
Does Alabama allow an adjustment for Firefighter’s Insurance premiums?
What should I do if I don’t have an IRP/IFTA eFile password, have forgotten or lost it?
How do I register for an agent/bulk filer account?
What is the fee rate of this charge?
Are all wages included?
Does Alabama allow an adjustment to a Health Savings Account (HSA) like the IRS?
Where can I get assistance?
How do I close a tax account?
How do I become registered to pay the charge?
Will the new fee apply to the wages of employees performing routine maintenance of a commercial or industrial nature at an Alabama jobsite?
How much is the Alabama standard deduction?
Where can I get a trip/fuel/combination permit?
Where do I find more information on utilizing MAT?
What are the fees on hazardous waste disposed of in Alabama? 
Does the fee apply to the wages of employees working on a project who are not directly on site, such as the employees of manufacturers, engineering firms or fabricators?
I am in the military and a legal resident of Alabama, but I do not live in Alabama. Do I have to pay Alabama income tax?
Why can’t I do my renewal now?
Who is required to file and pay solid waste disposal  fees?
Does the new fee apply to employees leased from an employee staffing or leasing agency?
I am in the military and not a legal resident of Alabama. If my spouse and/or I also have civilian jobs in Alabama, should we report that income to Alabama?
Why can’t I file my IFTA quarterly tax return?
As a private solid waste disposal facility with a $1,000-per-calendar-year fee payment limitation, am I required to file a report each quarter?
Are there any other exemptions allowed?
If I file using the Married Filing Jointly filing status on my federal return, do I have to file a joint Alabama return?
Doesn’t the insurance company provide you with my policy information?
When is the solid waste fee report and payment due to ADOR?
If I itemize on my federal tax return, do I have to itemize on my state return?
How does the state confirm insurance coverage?
What are the solid waste disposal fee rates?
Is the “Head of Family” filing status in Alabama the same as the “Head of Household” filing status for federal purposes?
How does the state verify liability insurance coverage?
Should I itemize my deductions, or should I use the standard deduction?
I have had insurance with my insurance company for many years, why would the insurer not confirm coverage on my vehicle?
What is a pari-mutuel pool tax?
What are the limitations on my IRA deduction?
I received a request for insurance verification on one of my vehicles. Should I expect to receive a request for insurance verification for all my vehicles?
How many dog and horse race tracks are there in Alabama?
What expenses are deductible as Adoption Expenses?
When are proof of insurance and payment of fees required?
What filing status should I claim on my return?
I had insurance on the insurance verification date reflected on the MLI Verification Notice, do I still need to pay the reinstatement fee?
What is the Wholesale to Retail Accountability Program (WRAP)?
How do I remit the amount due?
What income is exempt from Alabama income taxation?
I received a request for insurance verification on a vehicle that was stored or not working and thus was uninsured. How do I respond to the verification notice?
I received an assessment from the Wholesale to Retail Accountability Program. Why do I owe money?
What kinds of taxes are administered by the motor fuels section?
What income must I report on my Alabama return?
What does the state do with the insurance information I provide for verification of insurance coverage information?
How do I qualify for an internship with the Alabama Department of Revenue?
How are assessments calculated for the Wholesale to Retail Accountability Program?
Where can I get information on the Alabama Underground and Aboveground Storage Tank Trust Fund Act?
What interest income is exempt from Alabama taxation?
What do I do if I did not have insurance on the verification date?
How does the Alabama Department of Revenue know what I purchased through the Wholesale to Retail Accountability Program?
When are the tax returns due?
What is Alabama’s Individual Income Tax Rate?
What do I do if I sold the vehicle I received the insurance verification request for prior to the date for verification?
What type of college transcripts are acceptable?
There are items other than beer, wine, alcohol, and tobacco included in my Wholesale to Retail Accountability Program (WRAP) purchase data. Are non-beer, non-wine, non-alcohol and non-tobacco purchases used in the WRAP calculation? If not, why are they showing up in my data?
If the due date falls on a weekend or a holiday, when is the due date?
What is the Alabama First Time and Second Chance Home Buyer Savings Account?
Why did I receive a MLI Verification Notice when I already paid the ticket for no insurance?
Will I receive academic credit for my internship?
My Notice of Proposed Assessment says that I can access the wholesaler data used to make this assessment online, but I am having difficulty. How can I get the data?
Is there another option besides keying all of the data in the template?
What personal exemptions am I entitled to?
I have an Out of State (OOS) Policy in Effect on my vehicle, can I use that to clear my MLI record?
Will I get paid for my internship?
For the Retail Accountability Program, what username do I use to download the wholesaler data or recover my password?
Can the whole spreadsheet be copied into the template?
Who qualifies as my dependent?
Am I required to pay the registration and annual additional ($50.00) fee if I am attempting to register a vehicle for which the registration has been revoked?
How will I know if I’m doing a good job?
What if the wholesaler data is incorrect?
What can be done if I detect a mistake or need to add to a Schedule in MAT?
How can I avoid having my federal income tax refund intercepted for payment of my state tax debt?
Am I required to pay the registration fees for the entire year if my registration has been revoked?
What are my responsibilities as an intern?
 What can I do differently to avoid an assessment from the Wholesale to Retail Accountability Program?
Can I amend a report in MAT after it has been submitted?
How soon will the federal refund that was offset show on my account?
If the vehicle was stored or not working on the insurance verification date, do I still need to pay the reinstatement fee?
Will my internship turn into a permanent position with the Department?
I received a Wholesale to Retail Accountability Program assessment. Should I amend my sales tax returns?
Is there a penalty imposed for not timely filing and paying the sales tax due?
How will I know if my federal tax refund or payment was intercepted to pay a state debt?
Where do I pay the MLI reinstatement fee?
Can I get credit for cigarette buydowns?
I have a payment plan in effect with the Alabama Department of Revenue. Will my federal refund still be offset?
Am I required to surrender to the license plate upon Revocation of the Registration?
How do I know if I participate in a cigarette buydown program?
I paid the Alabama Department of Revenue in full, but my federal refund was still offset. What should I do?
If the registration is revoked and I do not purchase a new vehicle during the registration period, can the ad valorem tax be refunded?
What can I submit as documentation/proof of cigarette buydowns for the Wholesale to Retail Accountability Program?
My spouse and I filed a joint tax return and our refund was offset for a debt that only my spouse owes. How can I get my portion of the refund back?
Why did I receive a MLI Notice of Suspension (NOS)?
Are manufacturer coupons and manufacturer buydowns for tobacco treated the same?
What is the duration of a tax lien?
What is an offset?
What if I determine there was a VIN or policy number discrepancy which cannot be resolved to where my insurer will return a correct “Confirmed” response through the online system?
What if I make a payment now, then later I discover an error or locate additional buydowns?
What is the legal authority to take my federal tax refund and apply it to my state debt?
Does Alabama law require the vehicle operator to retain registration documents within the vehicle?
What if I can’t pay my Wholesale to Retail Accountability Program assessment right now, and I need to pay in installments?
What is the Treasury Offset Program (TOP)?
How do I obtain disability access parking credentials?
I received a Preliminary Assessment, however, I am unable to pay the amount shown due. Can I set up installment payments?
Whom should I contact regarding the offset?
How many license plates were issued last year?
I received an assessment from the department for taxes owed by my predecessor. Is this right? Do I owe these taxes since they accrued previous to my takeover of the business?
Can I transfer product between multiple locations that I own?
Withdrawals
Whom should I contact regarding the offset of my stimulus payment(s) or Social Security Benefits?
If I move out of Alabama and register my vehicle in another jurisdiction, am I required to return the license plate to the State of Alabama?
I received a Notice of Final Assessment from the Department of Revenue. What does this mean?
I sold cigarettes to other retailers, and those sales are not reported on line 7 of the monthly sales tax return. How do I get credit for those sales to reduce my assessment?
What are the state sales tax rates?
Will the Alabama Department of Revenue charge me any fees if my federal refund is offset to my state income tax debt?
In which situations does the State of Alabama charge a delinquent penalty for the registration of a motor vehicle?
I received a Final Assessment that I feel is incorrect. What should I do to resolve this matter?
What should I do if I sell my business?
Local Sales Tax
Will the Alabama Department of Revenue notify the U.S. Department of the Treasury’s Bureau of the Fiscal Service-Debt Management of any changes to my balance for payments I make to the Alabama Department of Revenue?
I purchased a vehicle overseas and will be shipping it to the United States. How do I title and register the vehicle in Alabama?
The Department of Revenue recently sent a Notice of Final Assessment to my client who is in bankruptcy. Why? Is this not a violation of the U.S. Bankruptcy Code?
I sold my store but I still received a Wholesale to Retail Accountability Program assessment. How do I get the assessment resolved?
What is ONE SPOT?
What taxpayers must file an Alabama Business Privilege Tax return?
What is the fee to transfer a license plate?
How did the Department of Revenue calculate the interest on the Notice of Preliminary Assessment and Notice of Final Assessment?
What if I change my business structure, and the Alabama Department of Revenue sent me a new sales tax certificate?
Sellers Use Tax
What entities are not required to file an Alabama Business Privilege Tax return?
When I sell or otherwise dispose of my vehicle, does the license plate remain on the vehicle?
What is a lien?
I have monthly or quarterly inventories that show I have more product at the end of the quarter than I had at the beginning of the quarter. Will this change the WRAP assessment?
Local Sellers Use Tax
When is the Alabama Business Privilege Tax return due?
Do all counties mail registration renewal notices?
What is the duration of a sales and use tax lien?
What if I do not agree with the Retail Accountability assessment?
What is the Simplified Sellers Use Tax Program?
What address do I use to mail the Alabama Business Privilege Tax return?
In what months are license plates renewed?
My client has received a Notice from the Department of Revenue that a lien has been entered in the county probate office real property records. What does this mean?
Can I have my accountant or bookkeeper contact the Department of Revenue about my Wholesale to Retail Accountability Program assessment?
Consumers Use Tax
Why is the Alabama Business Privilege Tax levied?
Which counties in Alabama offer online registration renewals?
When will the Department of Revenue terminate a tax lien?
Does the Wholesale to Retail Accountability Program assessment close the period, or can I still be selected for a full audit?
Local Consumers Use Tax
Can I file an extension to obtain more time to file an Alabama Business Privilege Tax return?
Are all distinctive license plates available to the general public?
When is a tax lien effective against other creditors?
What if I have read these questions, and I still have questions about my Wholesale to Retail Accountability Program assessment?
Casual Sales and Use Tax
What is an initial return? When is it due?
How do I obtain a personalized license plate?
Is Alabama sales tax owed to the Department of Revenue dischargeable in bankruptcy?
Rental Tax
Does the Alabama Business Privilege Tax return require any attachments?
What is the fee for a personalized license plate?
Is a surety bond required when I receive a Final Assessment?
Local Rental Tax
How is an amended Alabama Business Privilege Tax return filed?
What types of vehicles are permitted to display distinctive and personalized license plates?
Lodgings Tax
How can I pay what I owe using EFT?
How do I apply for a new distinctive license plate category?
I understand that under Alabama Income Tax Law an amount up to $10,000 for taxpayers filing Married filing Joint can be deducted on your Alabama tax return if you contribute to a College Counts Alabama 529 Savings Plan, but does each taxpayer have to write a check for $5,000, or is one check for $10,000 from either spouse acceptable?
What is an Electing Family Limited Liability Entity?
How do I determine how close an organization is to meeting their requisite plate sales?
How do I report lodging tax if the lodging transactions were made through a third party platform/facilitator?
Are qualified 529 Saving Plan withdrawals exempt from Alabama income tax?
What is a Determination Period?
How do I make a commitment to purchase for a proposed new license plate category?
Do I have to renew my Alabama Tax Account License?
I make all my lodging transaction bookings through a third party platform/facilitator, can the department provide me with a listing of all my transactions?
What is a non‐qualified withdrawal from an Alabama 529 Savings Plan?
Are credit unions subject to the Business Privilege Tax and or the Corporate Shares Tax levied in Chapter 14A, Code of Alabama 1975?
How will I know when the plate is available?
Is the Tax Account License the same as the business license renewed in October each year?
Are there any lodging transactions that are not subject to lodging taxes?
If I roll my money from a qualified 529 plan into another qualifying Alabama 529 plan, is the money exempt from Alabama taxes?
How does an entity elect to be treated as a “family limited liability entity” and therefore subject to the $500 cap provided for under the privilege tax statute?
I do not have my Pre-commitment Receipt or Redemption Voucher, what do I do?
When can I renew my Alabama Tax License?
Local Lodgings Tax
Is a rollover from an out‐of‐state qualified 529 plan into another qualifying Alabama 529 plan by an individual that files a joint Alabama State income tax return eligible for an Alabama State income tax deduction of up to a $5,000 or $10,000?
How do I file the domestic or foreign Franchise Tax return?
What happens if the required number of pre-commitments are not obtained?
Where do I renew my Alabama Tax License?
What is Contractors Gross Receipts Tax?
If I roll $7,500 into the Alabama 529 Savings Plan (contributions/basis equals $6,000 and the earnings portion equals $1,500), can I deduct the full $7,500 on my tax return or only the amount I contributed?
How is the rate for the Business Privilege Tax determined?
Who do I contact for a refund if the license plate does not meet the minimum number for production?
Mobile Telecommunication Services Tax
When rolling over an out of state 529 plan to an Alabama qualifying plan, is the roll over into the Alabama qualifying plan (both the contributions and earnings portion) exempt from any current year Alabama income tax?
How is the federal taxable income for S corporations and limited liability entities determined?
Are emissions testing a prerequisite to registration?
Does it cost anything to renew my Alabama Tax Account License?
Is a mobile telecommunication services tax account subject to estimated taxes?
How do I know that my ADOR received my tax return?
Does Alabama income tax law recapture previously deducted contributions when withdrawing money from my Alabama 529 Savings Plan for non‐qualified reasons?
What is a limited liability entity?
I am a military member stationed in Alabama. Am I required to title and register my vehicle in Alabama?
What information is required to complete the annual Alabama Tax License renewal?
Utility Gross Receipt Tax
What if my return is rejected because ADOR already received it?
What are the tax consequences on 529 plans that are purchased outside of Alabama?
Why did I receive a Business Privilege Tax Delinquent Notice?
I just acquired a vehicle. How many days do I have to title and register this vehicle?
Can my accountant or third-party tax filer renew my Tax Account License?
Is a utility gross receipt tax account subject to estimated taxes?
If the money from my Alabama 529 Savings Plan is used to pay for my son’s expenses at an out of state college, will it be considered taxable?
What do I need to do in response to the Business Privilege Tax Delinquent Notice?
I just moved to Alabama. How long do I have before I must register my vehicle?
What happens if I do not renew my Alabama Tax Account License during the allowed time?
Is the state of Alabama and Alabama counties and municipalities subject to the utility gross receipt tax?
Is the money from my ” Florida 529 Savings Plan” taxable if it is used to pay for my son’s higher education expenses?
What do I need to do if I received this notice in error?
Is the registrant required to prove that he/she has liability insurance when registering a motor vehicle?
What do I do if I have had a change in entity?
Is the federal government and its agencies subject to the utility gross receipt tax?
I have received an ID Confirmation Quiz. What do I do now?
Is a contribution to an Alabama 529 Savings Plan with a December 2010 postmark deductible on my 2010 Alabama tax return, or does it have to be received by the plan before December 31st to be deductible on my Alabama tax return?
How do I register for MAT?
What are the prerequisites for registering a vehicle in Alabama?
What do I do if I have LLC members to add or remove?
Utility Service Use Tax
What should I do if my SSN is compromised or I suspect that I am a victim of tax-related identity?
How do I change my address on MAT?
Where do I go to register my motor vehicle in Alabama?
Will I be mailed my new Alabama Tax Account License?
2.2% UTILITY LICENSE TAX
How do I make a Payment for Business Privilege Tax?
How to apply for an Alabama Assigned Vehicle Identification Number (VIN)
Who can I contact to get help with my renewal or if I have questions?
HYDROELECTRIC KILOWATT HOUR TAX
Who is required to be licensed?
How do I find Business Privilege Tax Forms on the ADOR website?
How to apply for an Alabama Assigned Vehicle Identification Number (VIN) to a homemade trailer
Am I required to pay my taxes electronically?
If I am a licensed distributor transporting my own product, am I required to have a transporter’s license?
How do I obtain a Certificate of Compliance from Alabama Department of Revenue?
Can I rebuild a motor vehicle with parts only, parts car, non-rebuildable, certificate of destruction, or junk branded certificate of title?
Does Alabama have a sales tax holiday?
911 Prepaid Wireless Service Charge
What if I was affected by the IRS Get Transcripts breach?
What are the bond requirements for each license?
How do I obtain the forms needed to register, withdraw, or dissolve my business through the Office of the Secretary of State?
Do I have to repair all the damage to my salvage vehicle before applying for salvage inspection?
Drycleaning Trust Fund Fee
How do I know if I might be a victim of identity theft?
What are the license fees?
What kind of tax is this? Sales tax? Real estate transfer tax?
What fees are associated with Office of the Secretary of State?
How do I track the status of my rebuilt inspection application?
What are Taxpayer Advocacy hours of operation?
Alabama Nursing Facilities Privilege Assessment
What are the grounds for denial of a license?
So the nonresident seller is still required to file an Alabama income tax return, even with the withholding?
May I apply for an inspection to a vehicle rebuilt in another state?
What is the purpose of the Taxpayer Assistance Officer?
Can my license be revoked?
How is the amount to be withheld determined?
How do I Withdraw or Dissolve my business?
My vehicle has a salvage title. Can I register and drive it on the public highways of this state?
How do I make a request for appeal to the Taxpayer Assistance Officer?
Pharmaceutical Provider Tax
Can tax-free transactions occur in the pipeline?
Are only transactions which result in taxable income to the seller subject to withholding?
What do I have to do to become a licensed rebuilder?
Hospital Assessment Fee
When is the motor fuel floor stock tax return and payment due?
Is withholding required when there are several owners, and some of the owners are nonresidents?
What is a salvage vehicle (total loss)?
Can I file my returns online for free?
Who is allowed to take the credit for tax on reported bad debt?
If a buyer reasonably relies on a seller’s sworn affidavit of residency, will the buyer be liable if it later turns out that the seller does not meet the conditions of deemed residency?
Can I bring my application for rebuilt inspection and vehicle to Montgomery for an inspection today?
Am I required to file my sales tax returns electronically?
Does the supplier or permissive supplier have to notify the department before taking the credit for tax on reported bad debt?
If the seller is an Alabama resident, must he provide the buyer with a sworn affidavit Form NR-AF1 (or for deemed residency)?
How do I schedule a rebuilt inspection for my vehicle?
How does the appeal process work?
What discounts are allowed for suppliers and permissive suppliers?
Must a certificate of exemption (Form NR-AF3) be filed when the seller is exempt by law from the withholding requirement?
Can a corporation elect to file a consolidated Alabama corporate income tax return?
How long does it take to get a rebuilt inspection?
Can I pay my tax liability via EFT?
If a supplier or permissive supplier underpays but files on time, do they get the discount?
Is withholding required on a like-kind exchange of property?
Can a corporation request a waiver of penalties incurred for corporate income taxes?
How much does it cost for a rebuilt inspection?
How will I be notified of the outcome of my appeal?
What are “tax-exempt” entities?
Can an exporter apply for a refund on fuel that is exported with Alabama motor fuel excise tax paid?
Is withholding required on a transaction that qualifies as a Section 1031 exchange under the Internal Revenue Code? What if the transaction is a “deferred” Section 1031 exchange?
Does Alabama allow calculations to determine interest and penalty due to underpayments of estimated tax?.
I did not own my vehicle prior to salvage. How do I apply for a rebuilt inspection?
How do I amend a return?
Are all non-profit entities exempt from sales and use taxes?
What are the state excise tax rates on motor fuels?
If an Alabama resident relocates to another state and buys another residence, does his Alabama residence cease to be his principal residence for purposes of Alabama law?
Does Alabama have a carry forward provision for net operating losses?
I owned my vehicle prior to salvage. How do I apply for a rebuilt inspection?
What assistance can be given if I do not have documentation?
Are any churches eligible for a certificate of exemption?
Is kerosene subject to the state fuel excise taxes?
If the seller of the property is an exempt organization, is the sale subject to withholding?
Does Alabama have a contribution deduction limit?
What is a Taxpayer Assistance Order?
How do I obtain a certificate of exemption?
What is the taxability of biodiesel?
If the seller is an insurance company, is the sale subject to withholding?
Does Alabama have a minimum corporate income tax?
Where can I find the application package for rebuilt inspection?
What does “rescinded” mean?
Do I need a social security number or a federal identification number to apply for a certification of exemption?
Is ethanol taxable?
If the seller is a financial institution, is the sale subject to withholding?
Does Alabama permit the carry back of a net operating loss?
Where do I take my vehicle for the inspection?
Can I appeal a final order from the Alabama Tax Tribunal?
How long is the certificate of exemption valid?
Is Transmix taxable?
Does the withholding required under Code of Alabama 1975, Section 40-18-86, apply to the sale or transfer of timber located in Alabama by a nonresident of Alabama?
Does Alabama provide for a federal income tax deduction?.
Can I sell a salvage vehicle without the current salvage title being in my name?
Can I appeal a preliminary assessment to Taxpayer Advocacy?
How can I renew my certificate of exemption?
Are state agencies exempt from the state motor fuel excise taxes?
If tax is withheld from a nonresident seller who is a partnership, S corporation, or limited liability company, how does the seller claim credit for the withholding?
Does Alabama require quarterly estimated tax payments?
I bought a vehicle with a salvage title. Can a salvage title be issued in my name?
If I receive a final assessment, can I appeal to Taxpayer Advocacy?
Is there a filing requirement associated with the certificate of exemption?
What is an import verification number?
If the seller is a corporation, how does it claim the withholding credit since the corporation income tax return does not have a line for tax withheld?
Does our corporation have Nexus in Alabama?.
Does the Department offer same day title printing?
If I am not required to pay electronically, where do I mail my payment?
Can a certificate of exemption be issued to a farmer?
What are the different tax returns and reports and their due dates?
Can a nonresident seller qualify as a deemed resident in order to be exempt from withholding, if he satisfies some, but not all of the listed conditions?
Does the corporation have to file corporate income tax if there is no business activity or never began, but is registered with the Alabama Secretary of State?
How do I check the status of my title application?
When do the appeal rights for a final assessment expire?
Who is a contractor?
When is the payment due on imports?
One of the conditions for a nonresident seller to be considered a deemed resident under Section 40-18-86, Code of Alabama 1975, is that the seller has filed Alabama income tax returns, or appropriate extensions, for the two income tax years immediately preceding the year of the sale. What if the sale occurs before the due date for the previous year’s income tax return?
Is there a filing extension available for corporate income tax returns?
How long does a designated agent have to mail in the paperwork when you buy a car?
Can interest be waived?
What are building materials?
What is a diversion?
Is a single-member limited liability company (SMLLC) whose status is disregarded for federal income tax purposes considered to be the seller for purposes of Section 40-18-86, Code of Alabama 1975?
Is there a time limitation to file my corporate income tax return with a request for a refund?
How long does it take to receive an Alabama title?
What guidance is there for vendors drop-shipping into Alabama and remote sellers?
What is the contractor’s certificate of exemption?
How do I report a diversion?
Is a buyer required to inquire as to whether a LLC-seller is a “disregarded” entity?
What are the filing requirements for a corporation operating in Alabama as a partner in a partnership?
What vehicles are required to be titled in the State of Alabama?
Can penalties be waived?
What government entity projects qualify for the contractor’s certificate of exemption?
How do I register a diversion?
If property is transferred to a relocation company, is the relocation company subject to the withholding requirements of Section 40-18-86, Code of Alabama 1975?
What are the filing requirements for an exempt organization operating in Alabama?
How can I apply for Alabama certificate of title when I do not have the outstanding certificate of title to surrender?
Can Taxpayer Advocacy stop a garnishment?
How do I obtain a contractor’s certificate of exemption?
Is property that is sold or transferred by a nonresident as part of an installment transaction subject to the withholding requirements of Section 40-18-86, Code of Alabama 1975, and if so, how is withholding on the installment sale handled?
What are the reporting requirements as the result of an IRS audit?.
Why do I need a lien release in order to apply for a replacement Alabama certificate of Title?
Are sales of goods made via the internet taxable?
What documentation is required to obtain a contractor’s certificate of exemption?
What motor fuel refunds are available and how often can each be filed?
Section 40-18-2, Code of Alabama 1975, imposes a tax on every nonresident individual receiving income from property owned or business transacted in Alabama. Also, Section 40-18-14 states that the taxable income of a nonresident individual includes only income from property owned or business transacted in Alabama. An installment note, held by someone who is not in the business of holding installment notes, derived from the sale of investment real property or rental real property by a nonresident individual, would be intangible property that was acquired as income from property held in this state or as a result of business done in this state. “Business income” is defined in Section 40-27-1, Code of Alabama 1975, as income arising from transactions and activities in the regular course of the taxpayer’s trade or business and includes income from tangible and intangible property if the acquisition, management, and disposition of the property constitute integral parts of the taxpayer’s regular trade of business operations. Accordingly, interest that is attributable to the installment note in this situation is taxable for Alabama purposes. Is the interest from the installment note subject to the withholding requirements of Section 40-18-86, Code of Alabama 1975?
What is the corporate income tax rate?
How do you cancel a manufactured home as real property?
Can Taxpayer Advocacy release a lien?
How long is the contractor’s certificate of exemption valid?
How do I apply for a license for the Alabama Terminal Excise Tax (Motor Fuels)?
What is the due date for filing a corporate income tax return?
What are the requirements for titling a manufactured home?
Can Taxpayer Advocacy stop a Federal refund offset?
It is possible for the contractor’s certificate of exemption to be back-dated?
What is the approved method for electronically filing the new terminal excise tax returns and reports?
What schedule must be filed to report business credits?
What is a manufactured home?
I want to establish a payment plan. Can I do that in the Office of Taxpayer Advocacy?
Is there a filing requirement associated with the contractor’s certificate of exemption?
Is there an excise tax for CNG/LNG? 
When are corporations required to pay electronically?
How can a title be issued if the dealer is out of business and the title paperwork was never submitted to this department or the seller never provided the buyer with a title?
Can Taxpayer Advocacy adjust my payment plan that is set by the Collection Services Division?
My contactor’s certificate of exemption has expired but the work on the project is still ongoing, how do I request an extension?
Is a license required for CNG/LNG?
Where can I find information pertaining to Small Business Health Premiums?
How do I apply for a surety bond?
How can I have a tax lien removed from my credit report?
The general contractor did not extend their contactor’s certificate of exemption, will I be able to extend my certificate? How will I be affected?
When is the $.02 per gallon excise tax on gasoline and the transfer of the inspection fee to the Department of Revenue effective?
Where can I find more information pertaining to consolidated corporate returns?
How do I apply for a replacement title?
Does Taxpayer Advocacy grant innocent spouse relief?
We are a subcontractor working under a general contractor, is a license required from the State of Alabama Licensing Board for General Contractor’s?
The law states that reduced rates ($.00025) apply only to a permit holder selling directly to an ultimate consumer. Can a supplier also act as a permit holder?
Who must file a Corporate Income Tax return (Form 20C)?
How do I apply for title if the owner is deceased?
What is required on the State of Alabama Business License in order to obtain the contractor’s certificate of exemption?
Who has to be permitted with the Department of Revenue?
What are the recent law changes that affect filing a financial institution excise tax return?
How do I correct an Alabama title or a title assignment?
If I am a resident of Alabama, but work in another state or country, am I required to file an Alabama tax return?
I am a general/prime contractor working on an approved government entity project, can my subcontractors use my contractor’s certificate of exemption?
Do I have to post a surety bond to be permitted?
New Taxpayer Registration Information
If the application reflects joint ownership joined by “AND” and the assignment is joined by “OR”, will the title application be rejected by the department?
If I am not a resident of Alabama, but earned income from Alabama sources, am I required to file an Alabama tax return?
If I am only selling gasoline and undyed diesel fuel and do not sell any dyed diesel, dyed kerosene, or lubricating oil, do I need to get an inspection fee permit?
What is Financial Institution Excise Tax?
If the lienholder information is not provided in the assignment, will the title application be rejected by the department?
What forms of documentation should I submit to prove that I was not an Alabama resident?
What is a Purchasing Agent Appointment?
If I was licensed with Agriculture and Industries prior to October 1, 2016, and I only sell gasoline and undyed diesel fuel, will I need to get a bonded distributor permit with the department of revenue for the inspection fee?
Who must file a Financial Institution Excise Tax return? (Form ET-1)
If the odometer reading is missing in the assignment, will the title application be rejected by the department?
If Alabama residents purchase items through mail order sales or other direct marketing alternatives, are these sales taxable?
Does the Department have brochures or pamphlets to provide more information on specific tax topics?
Does the inspection fee apply to dyed fuel used in processing asphalt?
What is the due date for filing a Financial Institution Excise (FIE) Tax return?
If the owner signs but does not date the application, will the title application be rejected by the department?
Where can I locate the various tax forms for filing on your website?
Does the inspection fee apply to aviation fuels?
Does Alabama allow an extension of time to file?
If the owner’s name on the application is listed as John Allen Smith and the assignment is listed as John A Smith and no documentation has been provided for the name variances, will the title application be rejected by the department?
Where do I go to make tax payments such as individual, pass-thru, business privilege and corporate tax?
Do I need an inspection fee permit to report ethanol?
Does our financial institution have Nexus in Alabama?
If there are two owners listed on the title application are they both required to sign the application?
What if I need to contact the IRS Taxpayer Advocate Service in Alabama?
If I am a licensed supplier or permissive supplier and I sell gasoline or undyed diesel to a licensed exempt entity at the terminal rack and the licensed exempt entity is listed as the purchaser on the terminal issued shipping document, then am I required to collect the inspection fee from the licensed exempt entity?
How should a multi-state financial institution apportion its income to Alabama?
Is a bill of sale required to be provided for a Leased vehicle?
As a licensed Alabama supplier/permissive selling dyed diesel fuel and/or dyed kerosene at a terminal rack outside of Alabama with the destination of the product being Alabama, am I responsible for the Alabama inspection fee?
What types of interest income is taxable?
Is a physical Alabama address required for the owner on the application?
Over Collections Law
What credits are required to be pre-certified through MAT?
How do I apply for a lubricating Oil Permit?
What steps can be taken to verify that a financial institution is in compliance with Alabama’s filing requirements?
Is the assignment of an MSO or title required to be notarized?
How do I apply or register for a sales tax number?
How do you claim credits that do not require pre-certification?
What is the tax rate? 
Is there a time limitation to file my financial institution excise tax return with a request for a refund?
The lienholder’s name on the application is listed as Bank Loans NA and in the assignment is listed as Bank Loans. Would the title application be rejected by the department for this?
Am I required to obtain a surety bond when registering for a new sales tax license?
What is the acceptable method of filing my lubricating oils tax return?
Where can I find more information pertaining to consolidated financial institution excise tax returns?
What are the requirements for names and signatures?
What is the latest FEDERAL CREDIT CARD PROGRAM GSA SmartPay® 3 Information?
How do you claim a tax credit that requires pre-certification using MAT?
Where do I find a list of active lubricating oils permit holders?
Who may file consolidated returns?
What documents will I need to make application for Alabama certificate of title?
Am I required to register for a sales tax number if I only make wholesale sales?
Who should you contact for assistance with the credit submission process and/or questions about business income tax credits?
What products are included?
Can an election to file a consolidated return be revoked?
What is the cost to make application for Alabama certificate of title?
What other licenses am I required to have?
How does the Internet Tax Freedom Act affect my business?
Is the tractor hydraulic/transmission fluid subject to the excise tax or sales tax?
Can a financial institution elect to file a consolidated Alabama Financial Institution Excise Tax Return?
Where do I apply for an Alabama certificate of title?
Do I need to file a sales and/or sellers use tax return for a month in which I had no sales?
How do I convert pounds to gallons?
Does Alabama have a minimum financial institution excise income tax?
How do I obtain records for an official title record, registration record, title history, or an abandoned vehicle record?
Is lubricating oil boarded on a vessel at the Port of Mobile taxable?
What is the current tax rate?
How do I report a vehicle as unclaimed/abandoned?
Are non-profit organizations exempt from sales and use taxes?
When is the lubricating oils return/payment due?
What is the correspondence mailing address for the Financial Institution Excise Tax Section?
What qualifies as an unclaimed/abandoned motor vehicle?
What is the wholesale oil license fee rate?
What is the mailing address for Form ET-1/ET-1C?
Federal Trade Commission - Consumer Information
What products are subject to the wholesale oil/import license fee?
Does Alabama require estimated tax payments for financial institutions?
At what point is the wholesale oil /import license fee due?
Does Alabama allow calculations to determine interest and penalty due to underpayments of estimated tax?
Where can I find information about my property and how much tax I owe?
Are churches exempt from sales and use taxes?
What local excise taxes does the department administer and what are the tax rates?
How should financial institutions treat NOLs?
I am over 65. Do I have to pay property taxes?
If I have several locations in Alabama, do I need separate sales tax numbers for each location?
What is a privilege license?
How do I file and pay my state administered local fuel taxes for Bullock, Lowndes, Marshall and Cullman counties?
Does Alabama provide for a federal income tax deduction?
If I didn’t receive a tax statement, do I have to pay the taxes?
What type of sales are made where no sales tax is due?
When is the license due?
Is participation in the Single Point System mandatory?
What taxes are allowed as credits?
What is a homestead exemption?
If I change the name of my business, will my tax number change?
Where do I buy the license?
Who can use the Single Point System?
How do I claim a business credit?
What is a mill?
Do I need a city license?
When will Single Point be available?
Are deductions for dividends allowed?
What is annual equalization?
What licenses and permits are necessary and what are the fees?
Will amendments be accepted for the Single Point System?
Is interest expense allowed as a deduction?
What is the timetable for property taxes?
What exactly is a severance tax?
Is there a limitation on the amount of contributions deductible?
What should I do if I add or remove improvements?
What items are taxed?
What are the reporting requirements as the result of an IRS audit?
What should I do when I purchase property?
When are the tax returns due?
What are the reporting requirements to amend a previously filed return?
When are my property taxes due?
If the due date falls on a weekend or a holiday, when is the due date?
When is electronic funds transfer (EFT) filing required?
Will my taxes go up every year?
How do I set up a severance tax account?
Does the single sales factor apportionment formula apply to industries whose sales factors are currently calculated in accordance with Rules 810-27-1-.18.02 through 810-27-1-.18.07.
Electronic Payment Options Available
At what point will my tax delinquent property be “sold” for taxes?
How do I cancel a severance tax account?
Can I get a deed to the tax delinquent property if I pay the taxes?
What are the severance tax rates?
Since Credit Unions do not have Federal Taxable Income, what should a credit union report on the Form ET-1 line 1 Federal Taxable Income?
Do I have the option to redeem my tax delinquent property?
What are the local severance tax rates?
Can a financial institution request a waiver of penalties incurred for excise tax?
Must I pay delinquent taxes if I did not own the property in delinquent years?
What is the Coal Severance Tax? 
If section 7 applies to either my 2018 or 2019 return, should I file an amended return?
Can a non-resident opt out of the composite filing?
Where can I find a list of tax delinquent property?
Who is considered a producer, purchaser, or transporter?
Does our partnership have Nexus in Alabama?
Am I entitled to a manufactured home exemption based on age?
Who regulates coal mining operations in Alabama?
If section 8 applies to either my 2018 or 2019 return, should I file an amended return?
How does a preparer know if he or she is required to electronically file a corporate/partnership return next year?
Am I required to display the registration decal on my manufactured home?
What is the tax rate?
How does a preparer know if he or she is required to electronically file a corporate/partnership return this year?
Are there other fees or costs to my manufactured home registration?
Who receives the proceeds that are collected from the additional coal severance tax on surface or underground mining?
In situations where our clients do not e-File the federal return, will the state allow the Alabama return to be paper filed?
How much is the registration on a manufactured home?
Who must file and remit the Coal Severance Tax?
Is there an Opt-Out provision?
When is my registration due on my manufactured home?
What are the forest products taxes?
When is a self-prepared corporate or partnership return included in the mandate?
What is personal property?
What are the taxable products and rates?
When is the Corporate/Partnership Income Tax e-file mandate effective?
Who is required to report personal property?
Our facility does not have any weight scales.  How do I convert from board feet on lumber to tons? 
How does a partnership file for an extension?
When should personal property be reported?
What additional forest products are nontaxable and taxable?
Is a single member LLC required to file a separate Alabama income tax return?
I did not receive a tangible personal property return form by mail. Where can I get one?
How does a manufacturer obtain exemption from the Forest Products Severance Tax on pulpwood chips and residual pulpwood chips that are purchased from a manufacturer, concentration yard, or processor?
Is there a composite return for partnerships with non-resident members?
Can I file my personal property return electronically?
What type of returns must be filed?
What is a QIP (Qualified Investment Partnership)?
What are examples of the items I list on the return?
Who is responsible for filing and remitting the Forest Products Taxes?
What is the mailing address for Form 65?
Am I required to fill out and return the personal property return form every year even though my equipment is the same as last year?
When are the Forest Products Returns/payments due?
What is the mailing address for Form PTE-C?
How can I be certain that I have complied with the law?
What is the Oil and Gas Severance Tax?
Can a non-resident opt out of the composite filing?.
I already paid taxes on my business equipment when I purchased the items. Why am I being taxed again?
Where does oil and gas production occur in Alabama?
Does Alabama accept consolidated S returns?
Most of my business equipment has been fully depreciated on my income tax return; do I still list these items on the personal property return?
What are the Oil and Gas tax rates?
Does Alabama accept the federal extension for S corporations?
How does the assessing official's office value my personal property?
What products are included in Oil and Gas Severance Tax?
Does Alabama allow the filing of composite returns for S corporation shareholders?
What if I think that my personal property is exempt from tax?
Does Alabama recognize the federal election to be treated as an S corporation?
Who do I contact regarding my appraised value?
What type of Oil and Gas returns may be filed?
Does our corporation have Nexus in Alabama?
When will I receive a tax bill to pay the ad valorem taxes on my business equipment?
When is the Oil and Gas Return/payment due?
How does a Qualified Subchapter S Subsidiary (QSSS) file ?
What payment methods are available?
What if I have questions concerning a well in the state of Alabama?
How does a preparer know if he or she is required to electronically file a corporate/partnership return next year?.
What can I do if I do not agree with the value on my property?
What items are exempt from Oil and Gas Severance Taxes?
How does a preparer know if he or she is required to electronically file a corporate/partnership return this year?.
What if I fail to timely file a personal property return?
What costs may be deducted from the workback price in arriving at market price?
In situations where our clients do not e-File the federal return, will the state allow the Alabama return to be paper filed?.
Can my business be audited?
What is the acceptable method of filing an Oil and Gas Severance Tax Return?
Is there an Opt-Out provision?.
If my business is now closed, do I need to file?
What local severance taxes does the Department administer?  What are the tax rates?
When is a self-prepared corporate or partnership return included in the mandate?.
I did not receive a business personal property return form by mail. Where can I get one?
What are local solid minerals?
When is the Corporate/Partnership Income Tax e-file mandate effective?.
What if I fail to comply with the law?
What types of local solid minerals returns may be filed?
Is a separate extension required for Form 20S and Form PTE-C?
Calculating Personal Property Tax
How do I file and pay my state administered local solid minerals taxes for these counties?
What is the mailing address for Form 20S?
What minerals are covered by the Uniform Severance Tax Act? 
When is the composite return due?
Defining Personal Property Tax
What minerals are specifically excluded from the Uniform Severance Tax Act? 
When is the S corporation return due?
What is the natural minerals tax rate? 
Are estimate payments required?
Filing Personal Property Taxes
Who should pay the natural minerals tax?
Can charitable deductions made by the estate/trust be claimed as a deduction on the Alabama Form 41?
Who must collect and remit the natural minerals tax? 
Can composite payments made on behalf of the estate/trust by a partnership be claimed on the Alabama Form 41?
How long do I have to apply for the credit voucher?
When is the natural minerals tax due? 
Can I claim the federal estate taxes paid as a deduction on the Alabama Form 41?
If I purchase a used car from a dealer or individual owner, am I responsible for the unpaid taxes of the previous owner?
Who receives the net proceeds from the tax that is collected from the producer? 
Can the federal income tax paid on federal Form 1041 be claimed as a deduction on the Alabama Form 41?
If my car has not been driven for over a year because of mechanical problems, do I still have to pay ad valorem taxes?
How does the natural minerals severance tax apply?
How does a preparer know if he or she is required to electronically file a Fiduciary return?
Who is entitled to a credit voucher?
Is there a standard conversion of cubic yards to tons? 
If there an Opt-Out provision?
How often are tax maps updated?
What is tangible personal property?
In the final year of an estate or trust can the loss be passed on to the beneficiary?
What is a tax map?
Are products used for real property exempt?
Is the Alabama Estate Tax Waiver required?
What is the “parcel identification number?”
How do I change the location or mailing address of my business?
Are governmental entities subject to the tax?
Is the Fiduciary Income Tax Return, Form 41, under the e-file mandate?
Why do I have two parcel identification numbers, when I only own one piece of property?
How do I close my sales tax account?
What type documentation is needed for purchases?
What is the mailing address for Form 41?
How do I request a waiver of a penalty on a tax return filed after the due date?
Are materials used for fill taxable?
When is a self-prepared Fiduciary return included in the mandate?
Are freight charges taxable?
Are sales of dirt and top soil subject to the severance tax? 
How does a disregarded entity (without an income or excise tax filing requirement) pass a business credit that requires pre-certification through MAT to its owner?
1099-NEC Filing
Who do I contact to obtain an abatement?
Are natural minerals used for pollution control exempt from the severance tax?
What credits are required to be pre-certified through MAT?
Are any employees exempt from withholding tax?
Are natural minerals used for agricultural purposes exempt from the severance tax?
How do you claim credits that do not require pre-certification?
Do I need a withholding tax account number?
Once an abatement of sales and use taxes has been granted, what is the next step?
Are materials sold for use outside the state taxable?
How do you claim a tax credit that requires pre-certification using MAT?