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SB254 Alabama 2011 Session

Updated Jan 10, 2026
SB254 Alabama 2011 Session
Senate Bill
Expired
Current Status
Regular Session 2011
Session
11
Sponsors

Summary

Session
Regular Session 2011
Title
Sales tax, estimated payments, average monthly tax liability threshold increased, Sec. 40-23-7 am'd.
Description

Under existing law, any taxpayer liable for the payment of state sales taxes whose average monthly tax liability was one thousand dollars ($1,000) or greater during the preceding calendar year must make estimated monthly payments to the Department of Revenue based on the actual tax liability for the same calendar month of the preceding year.

This bill would increase the average monthly tax liability threshold for a taxpayer to be required to make estimated payments to two thousand five hundred dollars ($2,500) or greater.

Subjects
Taxation

Bill Actions

Pending third reading on day 16 Favorable from Finance and Taxation Education with 1 amendment

Indefinitely Postponed

Read for the second time and placed on the calendar 1 amendment

Read for the first time and referred to the Senate committee on Finance and Taxation Education

Bill Text

Documents

Source: Alabama Legislature