Today is Tuesday, June 27, 2017
 
Important Notices!
 
Revenue Procedures

Revenue Procedures

Procedure Number Description Date
Departmental Policy Relating to New Estimated Payment Requirement for Corporations and Trusts Created by the Enactment of Alabama Act 2010-568 4/29/10
General Policy Relating to the Proper Time to File a Tax Lien 7/13/01
2000-01 Certificate of Good Standing 3/21/00
Limited Liability Company ("LLC"), Treatment as a Partnership, Corporation or Otherwise
3/16/98
Rev. Proc. 97-001
SUPERSEDED BY REV. PROC. 97-002
Supersedes Rev. Proc. 94-001; LLC composed of 2 or more members will be classified as a partnership unless the LLC elects to be taxed as corporation under "check the box" regulations; ADOR will not follow the disregarded entity status of one member LLCs
2/21/97
Limited Liability Company Treatment as a Partnership or Corporation 
7/10/97
Circumstances that Constitute Reasonable Cause as it Relates to Waivers of civil Penalties Pursuant to Regulation 810-14-1-.33.01
11/13/97

General Policy Relating to the Proper Time to File a Tax Lien 
11/18/97