Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-18-40
Tax to Be Reported on Forms; Department May Assess Additional Tax Penalty or Interest
Official textalison.legislature.state.al.us
The income tax provided in this chapter shall be reported on forms as prescribed by the department. The failure to receive such form from the department shall not relieve a taxpayer from liability for any tax penalty or interest otherwise due. The tax due as reported on such return shall constitute a prima facie liability for that amount. The department may compute and assess additional tax penalty or interest against a taxpayer in accordance with the procedures set forth in Chapter 2A of this title.
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In this chapter (40 sections)
- 40-18-27 · Individual Taxpayer’s Returns; Liability of Innocent Spouse
- 40-18-28 · Returns of Subchapter K Entities and Single Member Limited…
- 40-18-29 · Fiduciary Returns
- 40-18-30 · Return When Accounting Period Changes
- 40-18-31 · Corporate Income Tax - Generally
- 40-18-31.1 · Election for Foreign Corporations to Classify Dividend…
- 40-18-31.2 · Factor Presence Nexus Standard for Business Activity
- 40-18-32 · Corporate Income Tax - Exemptions
- 40-18-33 · Corporate Income Tax - Taxable Income
- 40-18-34 · Additions Required by Corporations
- 40-18-35 · Deductions Allowed to Corporations
- 40-18-35.1 · Carry Forward of Net Operating Losses
- 40-18-35.2 · Deductions from Federal Taxable for Amounts Included in…
- 40-18-35.3 · Deductions from Federal Taxable for Amounts Included in…
- 40-18-36 · Distributions by Corporations
- 40-18-37 · Items Not Deductible by Corporations
- 40-18-38 · Additional Deductions Allowed for Corporations; Credits
- 40-18-39 · Corporate Returns
- 40-18-39.1 · Business Interest Expense Deduction Limitations
- 40-18-39.2 · Extension of Due Date for Taxpayers of Corporate Income…
- 40-18-40 · Tax to Be Reported on Forms; Department May Assess…
- 40-18-41 · Amortization of Ad Valorem Tax
- 40-18-42 · Time and Methods of Payment of Tax
- 40-18-42.1 · Revised Due Dates for Payments of Income Tax or Financial…
- 40-18-44 · Installment Method
- 40-18-50 · Penalty for Failure to Make Return Within Time Specified
- 40-18-51 · Applicability of Lien Provisions; Disposition of…
- 40-18-53 · Inspection of Returns by Federal or Foreign State Agents
- 40-18-54 · Supervision of Assessment and Collection
- 40-18-55 · Statement to Be Furnished by Taxpayer
- 40-18-56 · Furnishing Sworn Statement of Annual Return of Income to…
- 40-18-57 · Rules to Be Promulgated by Department of Revenue
- 40-18-58 · Appropriation
- 40-18-59 · Additional Appropriations
- 40-18-60 · Covid-19 Recovery Capital Credit Protection Act of 2021
- 40-18-61 · Restaurant Revitalization Grant Monies
- 40-18-62 · Amortization of Research and Experimental Expenditures Under…
- 40-18-70 · Definitions
- 40-18-71 · Withholding Tax
- 40-18-72 · Included and Excluded Wages