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Revenue Procedures

Procedure #
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SUPERSEDED BY REV.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 Constitutes 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