Statutes, codes, and regulations
Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES
Section 810-6-5-.01.01 - Renewal of an Annual License

Ala. Admin. Code r. 810-6-5-.01.01

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Current through Register Vol. 43, No. 1, October 31, 2024
Section 810-6-5-.01.01 - Renewal of an Annual License
(1) Certain entities engaging in and conducting business under Title 40, Chapters 12 and 23, are required to maintain an annual license for the current tax year pursuant to §§ 40-12-221, 40-23-6, and 40-23-66, Code of Ala. 1975.
(2)Verification of Information. The licensed account holder, on or before the expiration date on the annual license, must verify the accuracy of the licensed account information through the department's filing system including but not limited to the following:
(a) Current legal name.
(b) Owner/officer/member information.
(c) Owner/officer/member information.
(d) Location address(es) including DBA's for each.
(3)Extension for Verification. An extension of time for complying with the requirements of paragraph (2) may be granted by the department for reasonable cause, as provided in rule 810-14-1-.33.01, not to exceed 60 days past the expiration date on the annual license.
(4)Issuance of Annual License. Upon meeting the requirements of this rule, and, if applicable, the bond requirements of § 40-23-6, Code of Ala. 1975, the annual license shall be renewed and reissued unless the department determines that the renewal and reissuance falls under the provisions of rule 810-6-5-.01, Closure, Denial, Revocation, or Suspension of Accounts.
(5)Expiration of Annual License. Failure to comply with the requirements of this rule shall result in the expiration of the annual license. No tax-exempt transactions may be conducted with an expired annual license.

Ala. Admin. Code r. 810-6-5-.01.01

Amended by Alabama Administrative Monthly Volume XXXVIII, Issue No. 03, December 31, 2019, eff. 2/14/2020.

Authors: Ginger Buchanan, Lee Ann Rouse

Statutory Authority:Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-12-221, 40-23-6; 40-23-6.1, 40-23-31, 40-23-66, 40-23-83, 40-23-260; Administrative Rules 810-14-1-.33.01, 810-6-5-.01.