Note: If the due date falls on a weekend or holiday, the return must be electronically submitted or postmarked on or before the next working day to be timely filed. EFT: If the date on which the taxpayer is required to initiate an electronic payment transaction falls on a weekend or holiday, the electronic payment information must be transmitted by 4 p.m. (Central time) on or before the next working day to be considered timely paid.
Penalties and Interest: In accordance with Sections 40-2A-11(a) & (b) and 40-1-44, Code of Ala. 1975, returns filed after the due date are subject to a “failure to timely file” penalty equal to the greater of 10 percent of the tax required to be paid on the return or $50. Even if there is no activity during the period, a return must be filed. Tax payments received after the due date are subject to a “failure to timely pay” penalty equal to 10 percent of the delinquent tax. If tax is not timely paid, interest is also due at the same rate established by the Secretary of the Treasury under the authority of 26 U.S.C. 6621. Learn more about interest rates.
주 판매세
납세자 월 단위로 제출
The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. (Example: Tax accrued in January 20xx, is due February 20, 20xx.) Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.
납세자 분기 단위로 제출
The returns and remittances are due on or before the 20th day of the month following the quarter during which the tax is accrued. (Example: Tax accrued in first calendar quarter 20xx is due April 20, 20xx.) Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.
반기 기준으로 납세자 신고
The returns and remittances are due on or before the 20th day of the month following the semi-annual period during which the tax is accrued. (Example: Tax accrued in first semi-annual period 20xx is due July 20, 20xx. The second semi-annual period 20xx is due January 20,20XX.) Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.
납세자 연간 기준 신고
The returns and remittances are due on or before January 20 of the year following the year during which the tax is accrued. (Example: Tax accrued in calendar year 2020 is due January 20, 2021.) Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.
주 사용세
| 형 # | Return and Tax Type Code | 할인 허용 |
|---|---|---|
| 2610 | 소비자는 세금(CU)을 사용합니다. | 아니요 |
| 2620 | 판매자 사용세(SU) | 아니, 행정 명령 제 54 호에 따라 |
납세자 월 단위로 제출
The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.
납세자 분기 단위로 제출
The returns and remittances are due on or before the 20th day of the month following the quarter during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.
반기 기준으로 납세자 신고
The returns and remittances are due on or before the 20th day of the month following the semiannual period during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.
납세자 연간 기준 신고
The returns and remittances are due on or before January 20 of the year following the year during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.
주 단순화 된 판매자 사용 세금
(월별 신고만 가능)
| 형 # | 반환 및 세금 유형 코드 | 할인 허용 | Due Date for Return and Remittance |
|---|---|---|---|
| 2630 | 간소화된 판매자 사용세(SSU) | 예, 세금이 적시에 납부되는 경우 : 세금의 2 %가 지불됩니다. 할인은 한 달에 $ 8,000를 초과 할 수 없습니다. | The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid. |
주 임대세
| 형 # | Return and Tax Type Code | 할인 허용 |
|---|---|---|
| 2410 | 임대세 (SR) | 아니요 |
납세자 월 단위로 제출
The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.
납세자 분기 단위로 제출
The returns and remittances are due on or before the 20th day of the month following the quarter during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.
반기 기준으로 납세자 신고
The returns and remittances are due on or before the 20th day of the month following the semiannual period during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.
납세자 연간 기준 신고
The returns and remittances are due on or before January 20th of the year following the year during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.
주 숙박세
| 형 # | Return and Tax Type Code | 할인 허용 |
|---|---|---|
| 2320 | 4% and 5% Lodgings Tax (NEW) (Formerly Forms 2320 and 2310) (LO) | 예, 세금이 적시에 납부되는 경우 : 세금 납부 금액의 첫 번째 $ 100에 5 %, $ 100 이상의 모든 세금의 2 %. |
납세자 월 단위로 제출
The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.
납세자 분기 단위로 제출
The returns and remittances are due on or before the 20th day of the month following the quarter during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.
반기 기준으로 납세자 신고
The returns and remittances are due on or before the 20th day of the month following the semiannual period during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.
납세자 연간 기준 신고
The returns and remittances are due on or before January 20th of the year following the year during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.
지방 도시 및 카운티 세금
(현지 판매, 사용, 임대 및 숙박세 신고의 경우)
| 형 # | Return and Tax Type Code | 할인 허용 |
|---|---|---|
| 9501 | City and County Tax (SC) | 예, 세금이 적시에 납부되는 경우 : 세금 납부 금액의 첫 번째 $ 100에 5 %, $ 100 이상의 모든 세금의 2 %. 판매세 할인은 관할 구역당 월 $400를 초과할 수 없습니다. 소비자 사용세, 판매자 사용세 또는 렌탈세에 대해서는 할인이 허용되지 않습니다. |
납세자 월 단위로 제출
The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.
납세자 분기 단위로 제출
The returns and remittances are due on or before the 20th day of the month following the quarter during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.
반기 기준으로 납세자 신고
The returns and remittances are due on or before the 20th day of the month following the semiannual period during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.
납세자 연간 기준 신고
The returns and remittances are due on or before January 20th of the year following the year during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.
State Casual Sales and Use Tax
(월별 신고만 가능)
* 할인 : 세금이 적시에 납부 된 경우 : 세금의 5 % 만기.
| 형 # | Return and Tax Type Code | 할인 허용 | Due Date for Return and Remittance |
|---|---|---|---|
| TC5 | Report of Sales and Use Tax Collected by County Licensing Official (CB) | 예* | The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid. |
주 계약자 총 영수증 세금
(월별 신고만 가능)
* 할인 : 세금이 적시에 납부 된 경우 : 세금 납부의 첫 번째 $ 100에 5 %, $ 100 이상의 모든 세금의 2 %. 할인은 행정 명령 번호 53에 따라 월 $ 400를 초과 할 수 없습니다.
| 형 # | Return and Tax Type Code | 할인 허용 | Due Date for Return and Remittance |
|---|---|---|---|
| 2510 | 계약자 총 영수증 세금 (CR) | 예* | The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid. |
주 공과금 세금
(월별 신고만 가능)
Due Date for Returns and Remittances: The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.
* 징수 수당 : 2001 년 2 월 1 일부터 유틸리티 가구 전신 또는 전화 서비스는 청구 된 세금 금액의 1 %의 9/10을 공제하고 보유 할 수 있습니다. 2002년 10월 1일 이후, 해당 제공자가 공제하고 보유하는 금액은 과세 금액의 1/4가 됩니다.
| 형 # | Return and Tax Type Code | 징수 수당 |
|---|---|---|
| UPL-4 업 UPL-4 P8 | 유틸리티 특권 면허세 (UP) 유틸리티 특권 라이센스 세금 (추정 지불) (P8) | 예 * |
| UPL-5 UD UPL-5 D8 | 유틸리티 특권 세금 직접 지불 (UD) 유틸리티 특권 세금 직접 지불 추정 지불 (D8) | 아니요 |
| UPL-6 UE U UPL-6 EE | 유틸리티 소비세 (UE) 추정 지불 (EE)을 가진 유틸리티 소비세 | 예* |
주 이동 통신 서비스 세금
(월별 신고만 가능)
* Collection Allowance: Effective February 1, 2001, the home service provider furnishing mobile telecommunications service can deduct and retain 9/10 of 1% of the amount of tax billed. On and after October 1, 2002, the amount deducted and retained by such provider shall be 1/4 of 1% of the amount of tax billed.
| 형 # | Return and Tax Type Code | 징수 수당 | 반품 및 송금 기한 |
|---|---|---|---|
| CTS-1 CL CTS-1 EC | 모바일 통신 서비스 세금 (CL) 이동통신 서비스 세금 포함 예상 지불 (EC) | 예 * | The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid. |
State 2.2 Percent Utility License Tax
| 형 # | Return and Tax Type Code | 할인 허용 | Due Date for Return and Remittance |
|---|---|---|---|
| FT:5-7 | 2.2% 유틸리티 총 영수증 면허세 (F2) | 아니요 | The annual return is due on October 1 and shall become delinquent on the 15th day. Payment based on gross receipts for the preceding year due in whole on October 1, or in one-fourth increments on October 1, January 1, April 1, and July 1, and shall become delinquent on the 15th day of each of these months. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the 14th day to be considered timely paid. |
주 수력 전기 킬로와트 시간 세금
| 형 # | Return and Tax Type Code | 할인 허용 | Due Date for Return and Remittance |
|---|---|---|---|
| 피트 : 5-24 | 수력 전기 회사 총 영수증 연례 보고서 (HE) | 아니요 | The return and remittance is due annually, on or before September 25, on hydroelectric power sold during the prior calendar year. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid. |
주 간호 시설 특권세
(월별 신고만 가능)
| 형 # | Return and Tax Type Code | 할인 허용 | Due Date for Return and Remittance |
|---|---|---|---|
| 2810 | 요양 시설 세금 (MN) | 아니요 | The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid. |
주 제약 공급자 세금
(월별 신고만 가능)
| 형 # | Return and Tax Type Code | 할인 허용 | Due Date for Return and Remittance |
|---|---|---|---|
| 2800 | 제약 공급자 세금 (MP) | 아니요 | The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid. |
드라이클리닝 환경대응 신탁기금 수수료
| 형 # | Return and Tax Type Code | 할인 허용 | Due Date for Return and Remittance |
|---|---|---|---|
| DC-1 | 알라바마 드라이 클리닝 환경 대응 신탁 기금 수수료 (DC) | 아니요 | 반품 및 송금은 분기별로 1월, 4월, 7월, 10월 19일 또는 그 이전에 만기됩니다. |
| DC-2 | 알라바마 드라이 클리닝 환경 대응 신탁 기금 수수료 드라이 클리닝 에이전트 (WH)의 도매 유통 업체 | 아니요 | 반환 및 송금은 매년 4 월 19 일 또는 그 이전에 만기가됩니다. |
| DC-3 | 알라바마 드라이 클리닝 환경 대응 신탁 기금 수수료 버려진 드라이 클리닝 시설 또는 영향을받는 타사 (AB) 소유자를위한 | 아니요 | 반환 및 송금은 매년 4 월 19 일 또는 그 이전에 만기가됩니다. |
9-1-1 선불 무선 서비스 요금
(월별 신고만 가능)
* 할인 : 세금 납부의 4 %. 11-98-5-.3(b)(7)을 참조한다.
| 형 # | Return and Tax Type Code | 할인 허용 | Due Date for Return and Remittance |
|---|---|---|---|
| PPW-1 | 9-1-1 선불 무선 서비스 요금(PPW) | 예* | The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid. |