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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-23-74

Extension of Time for Making Return

Official textalison.legislature.state.al.us

The department for good cause may extend for not to exceed 30 days the time for making any return required under the provisions of this article.

Last amended: Acts 1939, No. 67, p. 96; Code 1940, T. 51, §798.

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In this chapter (40 sections)
  1. 40-23-28 · Sales Tax an Additional Tax
  2. 40-23-30 · Administration and Enforcement of Division; Appointment,…
  3. 40-23-31 · Department to Make Rules and Regulations
  4. 40-23-34 · Proceeds of Tax to Be Deposited in Treasury
  5. 40-23-35 · (Amended by 2026-392, 2026-514, Effective 9/1/26, and…
  6. 40-23-36 · Discounts
  7. 40-23-37 · Agricultural Machinery and Equipment - Tax Imposed; Rate
  8. 40-23-38 · Agricultural Machinery and Equipment - Enforcement;…
  9. 40-23-39 · Refund of Sales Taxes Paid on Certain Property Purchased in…
  10. 40-23-40 · Levy of Sales and Use Tax on Food by Counties and…
  11. 40-23-50 · Tax Levied; Collection and Enforcement
  12. 40-23-60 · Definitions
  13. 40-23-61 · Property Taxed; Persons Liable
  14. 40-23-62 · Exemptions
  15. 40-23-63 · Agricultural Machinery or Equipment - Tax Imposed; Rate; Who…
  16. 40-23-64 · Agricultural Machinery or Equipment - Enforcement;…
  17. 40-23-65 · Credit for Sales or Use Tax Paid to Another State
  18. 40-23-66 · Retail Sellers to Register and Give Information
  19. 40-23-67 · Seller to Collect Tax; Seller Not to Assume or Absorb Tax
  20. 40-23-68 · Seller to File Returns
  21. 40-23-74 · Extension of Time for Making Return
  22. 40-23-75 · Deposit of Security
  23. 40-23-77 · Discount; Distribution and Expenditure
  24. 40-23-82 · Final Return of Retailer Selling Out; Purchaser to Retain…
  25. 40-23-83 · Records to Be Kept; Enforcement of Article; Promulgation of…
  26. 40-23-85 · Disposition of Funds Derived from Tax. (Amended by 2026-392…
  27. 40-23-88 · Penalties
  28. 40-23-100 · Definitions
  29. 40-23-101 · Sales Tax Levied on Automotive Vehicles, Motorboats, Truck…
  30. 40-23-102 · Excise Tax Levied on Storage or Use of Automotive Vehicles,…
  31. 40-23-103 · Sales Tax Levied on Sale Price Less Credit for Trade-In
  32. 40-23-104 · Collection of Taxes Before Registration or Licensing; Proof…
  33. 40-23-105 · Applicability of Certain Title 40 Provisions
  34. 40-23-106 · Reciprocity
  35. 40-23-107 · Fees
  36. 40-23-108 · Disposition of Funds
  37. 40-23-110 · Penalty for Failure to Pay Tax
  38. 40-23-111 · Authority to Adopt and Enforce Rules and Regulations
  39. 40-23-120 · Good Faith Violations
  40. 40-23-121 · Authorization to Collect or Recover Sales Taxes Due on…
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