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Frequently Asked Questions

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When are estimated tax payments due?
Can a taxpayer transfer an overpayment from a composite return (Form PTE-C) to an Electing pass through entity’s account?
Is there a cost to print an ELT in Alabama?
How does the pass-through entity determine its tax liability? What is the entity- level tax rate?
What entity types can elect to be treated as an Electing Pass-Through Entity?
What documents are accepted as proof of ownership to title a vessel?
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 Pass-Through Entity revoke its election to be treated as an Electing Pass-Through Entity?
When ALEA refers to a “homemade vessel” what does that mean?
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?
What do I need to do in response to the Medical Cannabis Privilege Tax Delinquent Notice?
How do you claim a tax credit that requires pre-certification using My Alabama Taxes?
Can an electing Pass-Through Entity claim a net operating loss?
Can a Pass-Through Entity make an election to be treated as an Electing Pass-Through Entity simply by filing the tax return?
Do owner’s member, partner, or shareholders of an Electing Pass-Through Entity have a filing requirement?
What are the vessel title application fees?
When am I supposed to apply for a vessel title in Alabama?
ALEA – Abandoned Vessels
When is the Annual Alabama Medical Cannabis Privilege Tax return due?
Can a pass-through entity with all resident owners elect to be an Electing Pass-Through Entity?
My vessel was manufactured prior to 1972, but I would like to register my boat in Alabama. What do I need to do?
What is a vessel?
Who do I contact for assistance with the Local Government Portal?
Vessel Hull Identification Number (HIN)
What vessels are not required to be titled in Alabama?
What vessels are required to be titled in Alabama?
How is an amended Alabama Medical Cannabis Privilege Tax return filed?
Debit Block - How do I make a payment for ACH Debit method e-payments?
What is a foreign-documented vessel?
Are pass-through entities that elect to pay the Electing Pass-Through Entity Tax required to make estimated tax payments?
Who should you contact for assistance with the credit submission process or questions about individual income tax credits?
How do I find Medical Cannabis Privilege Tax Forms on the ALDOR website?
Who is required to file an Alabama Medical Privilege Tax return?
How is the federal taxable income for S corporations and limited liability entities determined?
How is the rate for the Medical Cannabis Privilege Tax determined?
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?
Can an owner, member, partner, or shareholder take a credit for taxes paid by the Electing Pass-Through Entity?
Are guaranteed payments included in the calculation of taxable income?
Will an entity be penalized if estimated tax payments are not made?
How do I determine a vehicle’s Unladen Weight or GVWR?
How do I get a hull identification number (HIN) assigned to my vessel?
Does Alabama issue electronic lien and title (ELT)?
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 an Electing Pass-Through Entity claim Tax Incentive credits?
Where do I file and pay the Alabama Secretary of State Corporation Annual Report (AL-CAR)?
What address do I use to mail the Alabama Medical Cannabis Privilege Tax return?
What credits are required to be pre-certified through My Alabama Taxes?
How do I register for My Alabama Taxes? 
Why did I receive a Medical Cannabis Privilege Tax Delinquent Notice?
What is a Personal Watercraft?
How do I make an estimate payment?
Will an Electing Pass-Through Entity still be required to file a composite return, PTE-C, on behalf of nonresident members?
Does the Alabama Medical Cannabis Privilege Tax return require any attachments?
What is a documented vessel?
Why is the Alabama Medical Cannabis Privilege Tax levied?
What is the process for abandoned/unclaimed vessels in Alabama?
What do I need to do in response to the Medical Cannabis Privilege Tax Delinquent Notice?
How do you claim credits that are passed through from a Partnership, S-Corporation, Estate, or Trust?
How do you claim credits that do not require pre-certification by an individual income taxpayer?
What are the vessel title application requirements?
When ALEA refers to a “rebuilt vessel” what does that mean?
What is a Determination Period?
What is ALEA looking for during a vessel inspection?
What vessels are optional to be titled in Alabama?
What do I need to do if I received this notice in error?
What is the Electing Pass-Through Entity Tax return form and when is it due?
Can an Electing Pass-Through Entity exclude income attributable to certain owners, i.e. tax-exempt owners, when calculating tax due? 
Can a pass-through entity request an extension of time to file its tax return?
How do I make a Payment for Medical Cannabis Privilege Tax?
Can an electing Pass-Through Entity pass through Tax Incentive credits to its members? 
Can I file an extension to obtain more time to file an Alabama Medical Cannabis Privilege Tax return?
If property is transferred to a relocation company, is the relocation company subject to the withholding requirements of Section 40-18-86, Code of Alabama 1975?
Is a buyer required to inquire as to whether a LLC-seller is a “disregarded” entity?
Is a single-member limited liability company (SMLLC) whose status is disregarded for federal income tax purposes considered to be the seller for purposes of Section 40-18-86, Code of Alabama 1975?