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.

Государственный налог с продаж

Налогоплательщики, подающие декларацию ежемесячно

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.

Налогоплательщики, подающие декларацию на основе календарного квартала

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.

Налогоплательщики, подающие декларацию раз в полгода

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.

Налогоплательщики, подающие декларацию на ежегодной основе

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.

Государственный налог на использование

Форма #	Return and Tax Type Code	Скидка разрешена
2610	Налог на потребительские товары (НПП)	Нет
2620	Налог на использование продавцами (SU)	Нет, в соответствии с Исполнительным приказом № 54

Налогоплательщики, подающие декларацию ежемесячно

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.

Налогоплательщики, подающие декларацию на основе календарного квартала

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.

Налогоплательщики, подающие декларацию на полугодовой основе

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.

Налогоплательщики, подающие декларацию на ежегодной основе

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.

Государственный упрощенный налог на использование продавцами

(Разрешена только ежемесячная подача)

Форма #	Код типа декларации и налога	Скидка разрешена	Due Date for Return and Remittance
2630	Упрощенный налог на использование продавцами (SSU)	Да, если налог уплачен своевременно: 2% от суммы налога, подлежащего уплате. Скидка не может превышать $8 000 в месяц.	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.

Государственный налог на аренду

Форма #	Return and Tax Type Code	Скидка разрешена
2410	Налог на аренду (SR)	Нет

Налогоплательщики, подающие декларацию ежемесячно

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.

Налогоплательщики, подающие декларацию на основе календарного квартала

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.

Налогоплательщики, подающие декларацию на полугодовой основе

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.

Налогоплательщики, подающие декларацию на ежегодной основе

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.

Государственный налог на проживание

Форма #	Return and Tax Type Code	Скидка разрешена
2320	4% and 5% Lodgings Tax (NEW) (Formerly Forms 2320 and 2310) (LO)	Да, если налог уплачен своевременно: 5% на первые $100 налога, подлежащего уплате, и 2% на весь налог свыше $100.

Налогоплательщики, подающие декларацию ежемесячно

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.

Налогоплательщики, подающие декларацию на основе календарного квартала

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.

Налогоплательщики, подающие декларацию на полугодовой основе

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.

Налогоплательщики, подающие декларацию на ежегодной основе

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.

Местный городской и окружной налог

(Для подачи местных налогов на продажи, использование, аренду и проживание)

Форма #	Return and Tax Type Code	Скидка разрешена
9501	City and County Tax (SC)	Да, если налог уплачен своевременно: 5% на первые $100 налога, подлежащего уплате, и 2% на весь налог свыше $100. Скидка на налог с продаж не может превышать $400 в месяц для каждой юрисдикции. Скидка не предоставляется на налог на использование потребителями, налог на использование продавцами или налог на аренду.

Налогоплательщики, подающие декларацию ежемесячно

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.

Налогоплательщики, подающие декларацию на основе календарного квартала

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.

Налогоплательщики, подающие декларацию на полугодовой основе

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.

Налогоплательщики, подающие декларацию на ежегодной основе

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

(Разрешена только ежемесячная подача)

* Скидка: При своевременной уплате налога: 5% от суммы налога.

Форма #	Return and Tax Type Code	Скидка разрешена	Due Date for Return and Remittance
TC5	Report of Sales and Use Tax Collected by County Licensing Official (CB)	Да*	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.

Налог на валовую выручку государственных подрядчиков

(Разрешена только ежемесячная подача)

* Скидка: При своевременной уплате налога: 5% на первые $100 причитающегося налога и 2% на весь налог свыше $100. Скидка не может превышать $400 в месяц в соответствии с Указом № 53.

Форма #	Return and Tax Type Code	Скидка разрешена	Due Date for Return and Remittance
2510	Налог на валовую выручку подрядчиков (CR)	Да*	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.

Государственный налог на коммунальные услуги

(Разрешена только ежемесячная подача)

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.

* Скидка на сбор налога: Начиная с 1 февраля 2001 года, коммунальные службы, предоставляющие телеграфные или телефонные услуги, могут вычитать и удерживать 9/10 от 1% от суммы налога, выставленного к оплате. С 1 октября 2002 года и после этой даты сумма, удерживаемая и сохраняемая таким поставщиком, должна составлять 1/4 от 1% от суммы налога, выставленного к оплате.

Форма #	Return and Tax Type Code	Пособие по инкассации
UPL-4 UP UPL-4 P8	Лицензионный налог на привилегии коммунальных служб (UP) Лицензионный налог на привилегии коммунальных служб с расчетным платежом (P8)	Да *
UPL-5 UD UPL-5 D8	Прямая оплата налога на коммунальные льготы (UD) Прямая оплата налога на коммунальные льготы с расчетным платежом (D8)	Нет
UPL-6 UE U UPL-6 EE	Акциз на коммунальные услуги (UE) Акциз на коммунальные услуги с расчетным платежом (EE)	Да*

Государственный налог на услуги мобильной связи

(Разрешена только ежемесячная подача)

* 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.

Форма #	Return and Tax Type Code	Пособие по инкассации	Сроки возврата и перечисления денежных средств
КТС-1 КЛ КТС-1 ЭК	Налог на услуги мобильной связи (CL) Налог на услуги мобильной связи с Расчетный платеж (EC)	Да *	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

Форма #	Return and Tax Type Code	Скидка разрешена	Due Date for Return and Remittance
ФТ:5-7	2,2% Лицензионный налог на валовую выручку коммунальных предприятий (F2)	Нет	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.

Государственный налог на киловатт-час гидроэлектроэнергии

Форма #	Return and Tax Type Code	Скидка разрешена	Due Date for Return and Remittance
ФТ:5-24	Годовой отчет о валовых поступлениях гидроэнергетической компании (HE)	Нет	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.

Государственный налог на привилегии для учреждений сестринского ухода

(Разрешена только ежемесячная подача)

Форма #	Return and Tax Type Code	Скидка разрешена	Due Date for Return and Remittance
2810	Налог на учреждения сестринского ухода (MN)	Нет	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.

Государственный налог на фармацевтических поставщиков

(Разрешена только ежемесячная подача)

Форма #	Return and Tax Type Code	Скидка разрешена	Due Date for Return and Remittance
2800	Налог на фармацевтических поставщиков (MP)	Нет	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.

Трастовый фонд экологического реагирования химчисток

Форма #	Return and Tax Type Code	Скидка разрешена	Due Date for Return and Remittance
DC-1	Трастовый фонд по борьбе с экологическими нарушениями при химчистках Алабамы (DC)	Нет	Возвраты и денежные переводы должны осуществляться ежеквартально 19 числа января, апреля, июля и октября или ранее.
DC-2	Трастовый фонд Алабамы по борьбе с экологическими последствиями химчисток Плата для оптовых дистрибьюторов средств химической чистки (WH)	Нет	Возврат и перечисление должны осуществляться ежегодно не позднее 19 апреля каждого года.
DC-3	Alabama Dry Cleaning Environmental Response Trust Fund Fee for Owner of Abandoned Dry Cleaning Facility or Impacted Third Party (AB)	Нет	Возврат и перечисление должны осуществляться ежегодно не позднее 19 апреля каждого года.

Плата за предоплаченную беспроводную услугу 9-1-1

(Разрешена только ежемесячная подача)

* Скидка: 4% от суммы причитающегося налога. См. 11-98-5-.3(b)(7).

Форма #	Return and Tax Type Code	Скидка разрешена	Due Date for Return and Remittance
PPW-1	9-1-1 Плата за предоплаченные услуги беспроводной связи (PPW)	Да*	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.