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Frequently Asked Questions

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How do I make an estimate payment?
What are the vessel title application fees?
What entity types can elect to be treated as an Electing Pass-Through Entity?
How do I determine the length of a vessel for a title application?
Can an electing Pass-Through Entity claim a net operating loss?
Does Alabama issue electronic lien and title (ELT)?
What vessels are optional to be titled in Alabama?
Are guaranteed payments included in the calculation of taxable income?
Can a pass-through entity request an extension of time to file its tax return?
What is ALEA looking for during a vessel inspection?
Can I file an extension to obtain more time to file an Alabama Medical Cannabis Privilege Tax return?
What do I need to do in response to the Medical Cannabis Privilege Tax Delinquent Notice?
Who do I contact for assistance with the Local Government Portal?
Who is required to file an Alabama Medical Privilege Tax return?
Can an Electing Pass-Through Entity exclude income attributable to certain owners, i.e. tax-exempt owners, when calculating tax due? 
What is the Electing Pass-Through Entity Tax return form and when is it due?
Can an electing Pass-Through Entity pass through Tax Incentive credits to its members? 
What is the ALEA – Abandoned Vessels program?
How does the pass-through entity make an election to be treated as an Electing Pass-Through Entity? When is a pass-through entity required to make the election?
How do I find Medical Cannabis Privilege Tax Forms on the ALDOR website?
How do I determine a vehicle’s Unladen Weight or GVWR?
What is the process for abandoned/unclaimed vessels in Alabama?
Where do I file and pay the Alabama Secretary of State Corporation Annual Report (AL-CAR)?
How do you claim credits that do not require pre-certification by an individual income taxpayer?
Debit Block - How do I make a payment for ACH Debit method e-payments?
What is a Personal Watercraft?
What vessels are not required to be titled in Alabama?
How is the rate for the Medical Cannabis Privilege Tax determined?
Can a Pass-Through Entity make an election to be treated as an Electing Pass-Through Entity simply by filing the tax return?
What are the vessel title application requirements?
Will an entity be penalized if estimated tax payments are not made?
Why is the Alabama Medical Cannabis Privilege Tax levied?
Does the Alabama Medical Cannabis Privilege Tax return require any attachments?
What do I need to do in response to the Medical Cannabis Privilege Tax Delinquent Notice?
What is an initial return? When is it due? How do I file?
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?
If you have questions, or need to provide information regarding the Medical Cannabis Privilege Tax, electronic responses, with explanations and attachments, may be sent to:
Can a Pass-Through Entity revoke its election to be treated as an Electing Pass-Through Entity?
Do owner’s member, partner, or shareholders of an Electing Pass-Through Entity have a filing requirement?
What if a PTE makes estimated payments and does ultimately not make the election to be an Electing PTE for this tax year?
Is there a cost to print an ELT in Alabama?
My vessel was manufactured prior to 1972, but I would like to register my boat in Alabama. What do I need to do?
Does Alabama allow a credit for Pass-Through Entity taxes paid to other states?
Why did I receive a Medical Cannabis Privilege Tax Delinquent Notice?
Will an Electing Pass-Through Entity still be required to file a composite return, PTE-C, on behalf of nonresident members?
What is a foreign-documented vessel?
How is an amended Alabama Medical Cannabis Privilege Tax return filed?
How do you claim credits that are passed through from a Partnership, S-Corporation, Estate, or Trust?
How do I get a hull identification number (HIN) assigned to my vessel?
What do I need to do if I received this notice in error?
What is a documented vessel?
How does the pass-through entity determine its tax liability? What is the entity- level tax rate?
Can a pass-through entity with all resident owners elect to be an Electing Pass-Through Entity?
When ALEA refers to a “homemade vessel” what does that mean?
What is a Determination Period?
When am I supposed to apply for a vessel title in Alabama?
When is the Annual Alabama Medical Cannabis Privilege Tax return due?
What vessels are required to be titled in Alabama?
Can an owner, member, partner, or shareholder take a credit for taxes paid by the Electing Pass-Through Entity?
What is a Qualified Rescue Squad Member?
How do I register for My Alabama Taxes? 
Who should you contact for assistance with the credit submission process or questions about individual income tax credits?
How do you claim a tax credit that requires pre-certification using My Alabama Taxes?
What is a Vessel Hull Identification Number (HIN)?
What credits are required to be pre-certified through My Alabama Taxes?
How is the federal taxable income for S corporations and limited liability entities determined?
What documents are accepted as proof of ownership to title a vessel?
What is a vessel?
How do I make a Payment for Medical Cannabis Privilege Tax?
Can a taxpayer transfer an overpayment from a composite return (Form PTE-C) to an Electing pass through entity’s account?
When ALEA refers to a “rebuilt vessel” what does that mean?
When are estimated tax payments due?
Can an Electing Pass-Through Entity claim Tax Incentive credits?
Are pass-through entities that elect to pay the Electing Pass-Through Entity Tax required to make estimated tax payments?
Are credit card transaction fees subject to sales and use taxes?