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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-1-45

Timely Mailing Treated as Timely Filing and Paying

Official textalison.legislature.state.al.us11 subsections

# (a)

General rule.

# (1)

DATE OF DELIVERY. If any return, claim, statement, or other document required to be filed, or any payment required to be made, within a prescribed period or on or before a prescribed date under authority of any provision of this title is, after such period or such date, delivered by United States mail to the agency, officer, or office with which such return, claim, statement, or other document is required to be filed, or to which such payment is required to be made, the date of the United States postmark stamped on the cover in which such return, claim, statement, or other document, or payment, is mailed shall be deemed to be the date of delivery or the date of payment, as the case may be.

# (2)

MAILING REQUIREMENTS. This subsection shall apply only if -a. The postmark date falls within the prescribed period or on or before the prescribed date -
1. For the filing (including any extension granted for such filing) of the return, claim, statement, or other document, or
2. For making the payment (including any extension granted for making such payment), and b. The return, claim, statement, or other document, or payment was, within the time prescribed in paragraph a., deposited in the mail in the United States in an envelope or other appropriate wrapper, postage prepaid, properly addressed to the agency, officer, or office with which the return, claim, statement, or other document is required to be filed, or to which such payment is required to be made.

# (b)

Postmarks. This section shall apply in the case of postmarks not made by the United States Postal Service only if and to the extent provided by the Department of Revenue.

# (c)

Registered and certified mailing.

# (1)

REGISTERED MAIL. For purposes of this section, if any such return, claim, statement, or other document, or payment, is sent by United States registered mail a. Such registration shall be prima facie evidence that the return claim, statement, or other document was delivered to the agency, officer, or office addressed to, and b. The date of registration shall be deemed the postmark date.

# (2)

CERTIFIED MAIL. The Department of Revenue is authorized to provide by regulations the extent to which the provisions of subdivision (1) of this subsection with respect to prima facie evidence of delivery and the postmark date shall apply to certified mail.

# (d)

Exceptions. This section shall not apply with respect to -

# (1)

The filing of a document in, or the making of a payment to any court.

# (2)

Currency or other medium of payment unless actually received and accounted for, or

# (3)

Returns, claims, statements, or other documents, or payments which are required under any provision of this title to be delivered by any method other than by mailing.

Last amended: Acts 1985, No. 85-515, §2.

Source: view the official text

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In this chapter (40 sections)
  1. 40-1-9 · Equalization of Taxation of State and National Banks
  2. 40-1-10 · Duty of Salaried Officers as to Disposition of Fees Collected
  3. 40-1-13 · Defense of Actions Involving Revenue Laws
  4. 40-1-14 · Payment of Court Costs
  5. 40-1-15 · Execution Sufficient Warrant for Levy
  6. 40-1-16 · Copies of Books, Records, Papers, Etc., Admitted in Evidence
  7. 40-1-17 · Judgment on Verdict in Favor of State Against Officers
  8. 40-1-18 · Falsely Returning List of Taxpayer as Sworn To
  9. 40-1-19 · Bank Officer Failing to Make, Swear To, and Deliver Required…
  10. 40-1-20 · Taxing Authorities Acting as Attorney for Taxpayer
  11. 40-1-21 · Access to Books and Records of Revenue Officers
  12. 40-1-22 · Penalty for Officers Who Neglect Duty
  13. 40-1-23 · Liability of Officers for Conversion
  14. 40-1-24 · Duty of Sheriff in Selling Property Under Execution, Etc
  15. 40-1-25 · Dealing in State Securities
  16. 40-1-26 · Falsely and Fraudulently Procuring State Warrants
  17. 40-1-27 · Payment of Taxes by Lienors
  18. 40-1-28 · Impeachment of Officers
  19. 40-1-29 · Form of Notices to Taxpayers
  20. 40-1-30 · Notice Required to Be Given by Registered Mail May Be Given…
  21. 40-1-31 · Distribution of Revenues Collected
  22. 40-1-31.1 · Disposition of Certain Fees
  23. 40-1-31.2 · Elimination of Payments of Less Than Five Dollars to…
  24. 40-1-32.1 · Education Trust Fund Proration Prevention Act
  25. 40-1-35 · Enforcement of Liability for Taxes Imposed by Other States
  26. 40-1-37 · Ratification of Certain Municipal or County Elections as to…
  27. 40-1-38 · Trial Tax
  28. 40-1-39 · Prompt Returns, Reports, Payments, and Settlements
  29. 40-1-40 · Actions Against Officers
  30. 40-1-41 · Correction of Settlements of Assessors
  31. 40-1-42 · Overpayments into State Treasury
  32. 40-1-43 · Misuse of Federal Tax Returns or Information Therefrom by…
  33. 40-1-44 · Interest on Delinquent Taxes and Overpayments
  34. 40-1-45 · Timely Mailing Treated as Timely Filing and Paying
  35. 40-1-46 · Payment to Certain Certified Appraisers, Mappers, or Tax…
  36. 40-1-47 · Investment of Ad Valorem Taxes
  37. 40-1-48 · Investment of Ad Valorem Taxes - Use of Special Funds
  38. 40-1-49 · Suspension of Collection When Costs Exceed Amounts Collected
  39. 40-1-50 · Reporting Requirements of State Agencies Administering…
  40. 40-1-51 · Requirements for Tax Credit Legislation; Taxpayer Reporting…
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