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AL SB352
Bill
AI Summary
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Income tax and financial institution excise tax payments originally due between April 15, 2021, and June 30, 2021, shall be due on the revised due dates for corresponding federal payments
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Department of Revenue is authorized to delay the due date for filing and payment of any tax it administers for taxpayers residing in areas where the President of the United States or a state/territorial governor has declared a state of emergency or disaster
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Department of Revenue may adopt rules necessary to administer the provisions of this act
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The act is known as the David E. Scott Tax Filing Act of 2021 and becomes effective immediately upon passage and gubernatorial approval
Legislative Description
Taxation, due dates for certain taxes, revise excise and income taxes dute dates to coincide with due dates for federal taxes, Dept of Revenue to delay due dates for filing certain taxes for taxpayers
Taxation
Last Action
Assigned Act No. 2021-203.
4/13/2021