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  • HYDROELECTRIC KILOWATT HOUR TAX

HYDROELECTRIC KILOWATT HOUR TAX

The hydroelectric kilowatt hour tax is a license/privilege tax upon each person, firm, corporation, agent or officer engaged in the business of manufacturing and selling hydroelectric power in the State of Alabama. The authority for collecting the hydroelectric kilowatt hour tax is found in Sections 40-21-50 through 40-21-64, Code of Alabama 1975.

The rate of tax is two fifths of a mill upon each kilowatt hour of hydroelectric power manufactured and sold during the preceding calendar year.

The hydroelectric kilowatt hour tax is to be filed and paid through the My Alabama Taxes (MAT) filing system on or before September 25th of each year. No discounts apply for timely filing.  Note: If paying via EFT, the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid

Related FAQs in Taxes Administered

The ONE SPOT system will allow returns to be filed with ACH Debit and ACH Credit method payments only. The system will not allow an ACH Debit taxpayer to complete their return filing without completing the necessary information to authorize the ACH Debit payment. The ACH Credit payment is separate from the ONE SPOT system and must be initiated by the taxpayer through their banking institution. Returns successfully submitted for ACH Debit and ACH Credit taxpayers will be exported to the local government.

Upon the completion of the Third Party Designation Form, ALDOR can provide the returns, payments and payment data files to the authorized third party administrator.

When an electronic payment is received by ALDOR in error, the payment will post to the taxpayer’s ALDOR local tax account. ALDOR will not be able to automatically transfer these payments to the non-administered local government due to the possibility the taxpayer’s payment will reject after ALDOR has transferred the payment, causing complicated collection issues. ALDOR will need the taxpayer to advise the Department with what to do with that payment.

The only non-administered local government taxes to be processed through ALDOR will be payments received as the result of legal action, such as final assessment, garnishments, and liens, entered into when the local government was state administered. Payment data for these payments will be available during the first week (5-10 working days) of the month following the tax collection period through the ALDOR website.