如果您已收到来自 ALDOR 的医用大麻特许权税拖欠通知，但您尚未按要求提交申报表或付款，请立即提交以避免进一步的利息和罚款。医用大麻特许权报税表必须在 My Alabama Taxes（我的阿拉巴马州税务）中提交。如果您没有 My Alabama Taxes 账户，请参阅 "如何注册 My Alabama Taxes？点击ALDOR 表格页面并从 "类别/税金 "过滤器中选择医用大麻特权税，即可获得相关说明。如果您不确定是否需要申报或已申报，请将拖欠通知的副本转交给您的税务专业人员。
我的阿拉巴马州税务：纳税人可通过其 My Alabama Taxes（我的阿拉巴马州税务）账户进行 ACH 借记付款和信用卡付款。
我的阿拉巴马州税务账单付款：在www.myalabamataxes.alabama.gov主页屏幕的 "快速付款 "下单击 "支付我收到的账单"，进行 ACH 借记付款或信用卡付款。无需登录 My Alabama Taxes（我的阿拉巴马州税务局），只需提供收到的账单信函即可。
纳税人援助小组 (TAG)： 拨打 334-353-8096 电话进行信用卡付款。
邮寄：如果欠款金额低于 750 美元，可邮寄支票或汇票。附上凭证 MPT-V 表和付款。
邮寄至以下地址
阿拉巴马州税务局
商业特权税科
邮政信箱：327320
蒙哥马利，AL 36132-7320
我的阿拉巴马州税务 "是 ALDOR 的在线申报和支付系统。今后所有 MPT 年度报税表都必须通过 My Alabama Taxes 进行电子申报。
一旦获得批准并颁发医用大麻许可证，ALDOR 将从阿拉巴马医用大麻委员会的许可证申请中收到注册信息。将向纳税人发放医用大麻特许税 (MPT) 账户。纳税人将收到一封 "在线申报信息 "信函，信函中将提供账号、登录 ID 和 "我的阿拉巴马州税务"（My Alabama Taxes）访问代码。收到此信后，纳税人需要访问https://myalabamataxes.alabama.gov/_/#1。在屏幕右上方，您会看到用户名、密码和登录。在该链接下方，您会看到 "创建我的阿拉巴马州税务账户 "链接。点击该链接进行注册。选择：医用大麻特许税。然后提供帐号、登录 ID 和访问代码。这些信息位于（在线申报信息）信中。
如果您对医用大麻特权税有任何疑问，请联系商业特权税科（334-242-1170，选项 8）。
如果您认为收到的拖欠税款通知有误，并已按要求提交了报税表，请在咨询税务专业人员后提供报税表提交确认副本和付款证明。将申报确认书和付款证明的副本附在医用大麻特许权拖欠税款通知的副本后，通过电子邮件发送至medicalcannabisprivilegetax@revenue.alabama.gov或邮寄至以下地址：
阿拉巴马州税务局
所得税管理
商业特权税科 - 拖欠通知回复
邮政信箱：327900
阿拉巴马州蒙哥马利 36132-7900
阿拉巴马州税务局的记录显示尚未收到所需的申报表和应缴税款。获得医用大麻委员会许可的企业有责任在获得许可的每个纳税年度缴纳阿拉巴马州医用大麻特权税，无论其经营活动水平如何。最低医用大麻特许税为 100 美元，最高医用大麻特许税为 15,000 美元。
用于S型公司和有限责任实体的联邦应税收入是传递给股东、成员或合伙人的收入总额。810-2-8-.01（1）（b）和810-2-8-.01（1）（c）。
用于S型公司和有限责任实体的联邦应税收入是传递给股东、成员或合伙人的收入总额。810-2-8-.01（1）（b）和810-2-8-.01（1）（c）。
To determine the tax rate for the Medical Cannabis Privilege Tax, begin with the federal taxable income. Then multiply that amount by the taxpayer’s apportionment factor. The resultant amount is used to determine the appropriate rate from the rate schedule.
The relationship between a taxpayer’s Determination Period and the taxpayer’s taxable year is, at first, confusing. But, to understand how to properly compute the Alabama Medical Cannabis Privilege Tax, one must first understand the terms Determination Period and Taxable Year.
DETERMINATION PERIOD: The determination period is defined in §40-14A-1, Code of Ala. 1975, as “the taxpayer’s taxable year next preceding the taxpayer’s current taxable year.”
一般来说，确定期是纳税人的前一个纳税年度。
TAXABLE YEAR: the taxable year is defined in §40-14A-1, Code of Ala. 1975, as: “the fiscal year used by the taxpayer to file returns required under the income tax levied by Chapter 18 or the financial institution excise tax levied by Chapter 16, or, in the case of an insurance company subject to the premium tax levied by Chapter 4A of Title 27, the calendar year.”
一般来说，应税年度是指纳税人用来报税的年度（无论是日历年还是财政年度）。
Prepare and submit the amended return through My Alabama Taxes.
Yes, the following documents will be required to be uploaded when filing the return:
The Annual Alabama Medical Cannabis Privilege Tax return is required to be filed electronically through ALDOR’s Online filing and payment system – My Alabama Taxes. There is no paper filing option for this return.
If you are making a payment by check, mail your payment along with Form MPT-V to:
Alabama Department of Revenue
Medical Cannabis Privilege Tax Section
P.O. Box 327320
Montgomery, AL 36132-7320
The Medical Cannabis Privilege Tax is required to be filed electronically. The initial return (MPT-IN) is to be filed electronically through the Medical Cannabis License Application Portal upon approval and issuance of the Medical Cannabis License. The Annual Medical Cannabis Privilege Tax return (MPT) is required to be filed electronically through ALDOR’s Online filing and payment system – My Alabama Taxes. The Instructions for the MPT-In and Annual MPT filing and MPT Payment Voucher (MPT-V) are available for download (revenue.alabama.gov, click on Forms). Select “Medical Cannabis Privilege Tax” in the “Categories/Tax” drop down box in the Filter Forms search tool.
ALDOR follows the IRS filing and extension dates for taxpayers filing Medical Cannabis Privilege Tax return (MPT). The six-month extension for filing the MPT return will be granted automatically. The amount of tax due must be paid on or before the original due date, without extension. There is no extension of time to file the initial return (MPT-IN). The MPT-IN must be filed within 2 1/2 months after the issuance of the Medical Cannabis License. Form MPT-V must accompany all Medical Cannabis Privilege tax payments unless payments are made electronically.
The Medical Cannabis Privilege tax return due date corresponds to the due date of the entity’s corresponding federal return.
首次医用大麻特许权报税是纳税人获得阿拉巴马州医用大麻委员会许可后的首次报税。新获得许可的医用大麻实体（种植者、加工商、药房、安全运输商和检测实验室或综合设施等类别）必须提交初始医用大麻特权税申报表（MPT-IN），并在获得许可后但不迟于许可日期或在阿拉巴马州开始营业后两个半月内（以先发生者为准）支付申报表上报告的特权税。MPT-IN 应在医用大麻许可证最终批准后通过医用大麻委员会的许可证门户网站以电子方式提交。MPT-IN 申报说明，包括医用大麻特权税计算工作表，请访问MPT-IN 说明。
您的 MPT-IN 报税表处理完毕后，将获得一个医用大麻特许税 (MPT) 账号以及 My Alabama Taxes 登录 ID 和访问代码。要创建 My Alabama Taxes 账户，需要指定的凭证。今后所有 MPT 报税表都必须通过 "我的阿拉巴马州税务 "网站https://myalabamataxes.alabama.gov/ 以电子方式提交。
申请时可通过电子方式缴税。如果使用支票或汇票付款，则应在到期付款日（即许可证签发后两个半月）前提交完整的付款凭单 (MPT-V)。MPT-V 可从表格页面下载。
如果在付款到期日之后支付阿拉巴马州医用大麻特许税，则需支付滞纳金和利息。
The Alabama Medical Cannabis Privilege Tax is levied on all persons doing business in Alabama under Title 20 Chapter 2A - the Darren Wesley 'ATO' Hall Compassion Act. See Section 20-2A-80(b)(1), Code of Alabama 1975.
§20-2A-80(b)(1), Code of Ala. 1975, requires all licensed medical cannabis entities (categories of cultivator, processor, dispensary, secure transporter, and testing laboratory, or integrated facility) to file the Medical Cannabis Privilege Tax Return and to pay the privilege tax.
