Flag_of_Alabama.svg
An official website of the Alabama State government.

The .gov means it's official

Government websites often end in .gov or .mil. Before sharing sensitive information, make sure you’re on an official government site.

The site is secure

The https:// ensures that you are connecting to the official website and that any information you provide is encrypted and transmitted securely.

The .gov means it's official

Government websites often end in .gov or .mil. Before sharing sensitive information, make sure you’re on an official government site.

The site is secure

The https:// ensures that you are connecting to the official website and that any information you provide is encrypted and transmitted securely.

Frequently Asked Questions

Filter FAQs

Categories / Tax
Categories / Tax
Select Sub Categories...
Service
Showing (1024) FAQs
QuestionCategoryRead More
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
                    What qualifies as a major addition for an abatement?
                    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