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SB259 Alabama 2012 Session

Updated Jan 10, 2026

Summary

Session
Regular Session 2012
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 $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 $2,500 or greater.

Subjects
Taxation

Bill Actions

Read for the first time and referred to the House of Representatives committee on Ways and Means Education

Motion to Read a Third Time and Pass adopted Roll Call 1068

Third Reading Passed

Read for the second time and placed on the calendar

Read for the first time and referred to the Senate committee on Small Business

Bill Text

Votes

Documents

Source: Alabama Legislature