ALDOR’s Collection Services Division offers payment plans for business tax liabilities that have moved from their originating tax division to Collection Services.

There are requirements for businesses to enter in a payment plan with Collection Services. These requirements include, but are not limited to, the following items:

• Having a tax liability within Collection Services;
• Being current on filing and paying current tax returns; and
• Not being under a current garnishment. 

Payment plans are created at ALDOR’s discretion.

In limited cases, a business can complete a Business Collection Information Statement – Form C:41E(6/06) for a formal payment plan, depending on the taxpayer’s circumstances and ALDOR’s agreement to the plan. This form has a documentation requirement that is solely the responsibility of the taxpayer. Completion of the form by the taxpayer does not automatically imply that a formal payment plan will be granted by the Alabama Department of Revenue. Incomplete forms will not be processed, and collection action may proceed from that point forward if no plan is established.