Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-23-244
Uniform Due Date for Eligible Taxes
Official textalison.legislature.state.al.us
Notwithstanding any other provisions of law, the due date for any taxes which are eligible to be filed through the ONE SPOT system set out in this article shall be the same due date as the corresponding state tax whether or not payment is made through the ONE SPOT system.
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In this chapter (40 sections)
- 40-23-172 · Delegates for Participation in Multistate Discussions
- 40-23-173 · Duties of Delegates; Agreement
- 40-23-174 · Distribution of Proceeds
- 40-23-190 · Conditions for Remote Entity Nexus
- 40-23-191 · Short Title; Definitions
- 40-23-192 · Simplified Sellers Use Tax Remittance Program
- 40-23-193 · Collection and Remittance of Simplified Sellers Use Tax;…
- 40-23-194 · Discount
- 40-23-195 · Rulemaking Authority; Recordkeeping
- 40-23-196 · Refund or Credit of Excess Taxes Paid
- 40-23-197 · Disposition of Funds
- 40-23-197.1 · Distributions of Simplified Sellers Use Tax Proceeds
- 40-23-198 · Applicability of Part 2
- 40-23-199 · Amnesty for Certain Uncollected Remote Use Tax
- 40-23-199.1 · Amnesty for Certain Uncollected Remote Use Tax
- 40-23-199.2 · Marketplace Facilitators
- 40-23-199.3 · Online Application Process
- 40-23-200 · Definitions
- 40-23-201 · Creation; Composition; Meetings
- 40-23-202 · Duties
- 40-23-203 · Report; Implementation and Administration of Recommendations
- 40-23-204 · Recommended Changes in Existing Tax Laws
- 40-23-205 · Funding
- 40-23-210 · Definitions; Adjustment of Dollar Value of Certain Covered…
- 40-23-211 · Tax Exemption on Covered Items
- 40-23-212 · Rules and Regulations
- 40-23-213 · County and Municipal Exemptions Authorized
- 40-23-230 · Definitions; Adjustment of Dollar Value of Certain Covered…
- 40-23-231 · Tax Exemption on Covered Items
- 40-23-232 · Rules and Regulations
- 40-23-233 · County and Municipal Exemptions Authorized
- 40-23-240 · Development and Implementation of System
- 40-23-241 · Authorization of System; Jurisdictional Requirements; Use…
- 40-23-242 · State and Local Advisory Committee
- 40-23-243 · Construction of Article
- 40-23-244 · Uniform Due Date for Eligible Taxes
- 40-23-260 · Program Established; Definitions; Informational Reports;…
- 40-23-261 · Filing of Duplicate Information Returns
- 40-23-262 · Submission of Information on Municipal Business Privilege…
- 40-23-263 · Construction of Section 40-23-260