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Frequently Asked Questions

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