Statutes, codes, and regulations
Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-3-28 - PARTNERSHIP RETURNS
Section 810-3-28-.02 - Participation In The Federal/State Electronic Filing Program - Partnership/LLC Returns Of Income

Ala. Admin. Code r. 810-3-28-.02

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Current through Register Vol. 43, No. 1, October 31, 2024
Section 810-3-28-.02 - Participation In The Federal/State Electronic Filing Program - Partnership/LLC Returns Of Income
(1) The Department will participate with the Internal Revenue Service in the Federal/State Electronic Filing Program for the joint electronic filing of partnership/LLC returns of income, effective for tax years beginning on or after January 1, 2006.

Ala. Admin. Code r. 810-3-28-.02

New Rule: Filed January 22, 2007; effective February 26, 2007. Amended: Filed January 27, 2014; effective March 3, 2014.
Amended by Alabama Administrative Monthly Volume XXXVI, Issue No. 05, February 28, 2018, eff. 3/30/2018.

Authors: Kathleen F. Abrams, Melissa A. Giles

Statutory Authority:Code of Ala. 1975, §§ 40-2A-7(a)(5); 40-30-4.