If you have received a Medical Cannabis Privilege tax delinquency notice from ALDOR, and you have not filed the required return or made the required payment, do so now to avoid further interest and penalties. Medical Cannabis Privilege Tax Returns must be filed in My Alabama Taxes. See “How do I register for My Alabama Taxes?” if you do not have a My Alabama Taxes account. Instructions can be obtained by clicking on the ALDOR Form page and selecting Medical Cannabis Privilege Tax from the “Categories/Tax” filter. If you are uncertain if a return was required or filed, please forward a copy of the delinquency notice to your tax professional.

If you believe you received the delinquency notice in error and have filed the required return, please provide a copy of the return submission confirmation and proof of payment after consulting with your tax professional. Attach copies of the return confirmation and proof of payment to a copy of the Medical Cannabis Privilege tax delinquency notice and email to medicalcannabisprivilegetax@revenue.alabama.gov or mail the response to:

Alabama Department of Revenue
Income Tax Administration
Business Privilege Tax Section – Delinquency Notice Response
P.O. Box 327900
Montgomery, AL  36132-7900

The Alabama Department of Revenue’s records indicate the required return and payment for the tax due have not been received. Businesses licensed by the Medical Cannabis Commission are liable for the Alabama Medical Cannabis Privilege tax for each taxable year during which the business is licensed – regardless of the level of business activity. The minimum Medical Cannabis Privilege tax is $100, and the maximum Medical Cannabis Privilege tax is $15,000.