I, Vernon Barnett, Commissioner of the Alabama Department of Revenue, pursuant to the power granted to me under §§40-2-11 and 40-2A-11, Code of Alabama 1975, hereby declare that because there is a state of emergency resulting from the potential spread of the COVID-19 virus, it is necessary to assist and expedite all efforts of relief.  In order to accommodate this need and provide assistance to the citizens affected by this emergency, I hereby order that late payment penalties shall be waived for small retail businesses whose monthly retail sales during the previous calendar year averaged $62,500 or less who are unable to timely pay their February, March, and April 2020 state sales tax liabilities. Late payment penalties will be waived for these taxpayers through June 1, 2020.

            This Executive Order shall be effective through June 1, 2020, unless otherwise extended.

            Entered this 18th day of March 2020

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