Revenue Chapter 81061 Supp 123106 6 Alabamaadministrativecode State Al Form
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People also ask
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What is the Alabama State Administrative Procedures Act?
The APA directs the Legislative Services Agency (LSA) to compile and maintain the official Alabama Administrative Code, a comprehensive publication containing the complete administrative rules of all agencies of the state, and to publish the Alabama Administrative Monthly (AAM), a monthly register of proposed rule ...
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What is the Alabama Department of Revenue?
The Alabama Department of Revenue (ALDOR) administers many services for taxpayers, including those in the area of income tax, sales and use tax, business and license tax, property tax, collections and motor vehicle services.
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Who must file Alabama business privilege tax return?
ing to the Alabama business privilege tax law, every corporation, limited liability entity, and disregarded entity doing business in Alabama or organized, incorporated, qualified, or registered under the laws of Alabama is required to file an Alabama Business Privilege Tax Return and Annual Report.
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What is Alabama Department of Revenue Collection Services Division?
The Collection Services Division serves as the in-house collection agency for the Alabama Department of Revenue – a division tasked with handling past-due taxpayer accounts that have progressed to a Final Notice Before Seizure.
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What does it mean to offset your income?
Your tax return may show you're due a refund from the IRS. However, if you owe a federal tax debt from a prior tax year, or a debt to another federal agency, or certain debts under state law, the IRS may keep (offset) some or all your tax refund to pay your debt.
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What does "offset payment" mean?
The law says that Treasury may withhold money to satisfy an overdue (delinquent) debt. The official term for withholding money from a payment is "offset" or "administrative offset." The program that offsets federal payments for overdue debts is the Treasury Offset Program (TOP).
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What is Alabama Department of Revenue offset?
If the full amount owed is not collected in 180 days, the Alabama Department of Revenue may offset future federal payments to satisfy your state tax debt. An offset is when the Alabama Department of Revenue intercepts your income tax refund and applies the refund to a balance owed to the State of Alabama.
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What does it mean when your refund is offset?
If you owe money to a federal or state agency, the federal government may use part or all of your federal tax refund to repay the debt. This is called a tax refund offset. If your tax refund is lower than you calculated, it may be due to a tax refund offset for an unpaid debt such as child support.
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