Ala. Admin. Code r. 810-13-1-.04

Current through Register Vol. 43, No. 1, October 31, 2024

Section 810-13-1-.04 - Tax Types Covered

(1) Payments for the following tax types will be subject to the EFT tax payment requirements of these rules:

(a) Cellular Telecommunication Services Tax

(b) Coal Severance Tax (State and local)

(c) Contractor's Gross Receipts Tax

(d) Corporation Franchise Tax and Permit Fee

(e) Corporate Income Tax

(f) Financial Institutions Excise Tax

(g) Forest Products Severance Tax (State and local)

(h) Freight Line Equipment Companies' Tax

(i) Gasoline Tax (State and local)

(j) Gasoline Tax (Aviation)

(k) Hazardous Waste Fee

(l) Hydro-Electric KWH Tax

(m) Income Tax Withholding Payments Fees

(n) International Registration Plan Annual Renewal

(o) Lodgings Tax (State and local)

(p) Lubricating Oils Tax

(q) Medicaid Health Care Taxes

(r) Motor Carrier Fuel Tax

(s) Motor Carrier Mileage Tax

(t) Motor Fuels (Diesel) Tax (State and local)

(u) Oil and Gas Privilege Tax

(v) Oil and Gas Production Tax

(w) Oil and Gas Severance Taxes (Local)

(x) Pari-Mutuel Pool Tax

(y) Playing Cards Tax

(z) Registration of Securities

(aa) Rental or Leasing of Personal Property Tax

(bb) Sales Tax (State and local)

(cc) Telegraph Gross Receipts Tax

(dd) Telephone Gross Receipts Tax

(ee) Tobacco Tax (State and local)

(ff) T.V.A. Electric Payments

(gg) Use Tax (State and local)

(hh) Utility Excise Tax

(ii) Utility Gross Receipts Tax

(jj) Utility License Tax (2.2%)

(kk) Wholesale Oil License Payments

(2) The above referenced list of tax types is not meant to be exclusive and the Department may at a later date implement EFT tax payment requirements for other types of tax.

Author: Ed Cutter.

Ala. Admin. Code r. 810-13-1-.04

Filed December 6, 1991; effective January 10, 1992.

Statutory Authority:Code of Ala. 1975, §§ 41-1-20 through 41-1-23.