SB426 Alabama 2012 Session

Summary

Primary Sponsor

Tammy Irons

Democrat

Session

Regular Session 2012

Title

Taxation, penalty removed for persons who fail to file income tax return when there is no tax due, Sec. 40-2A-11 am'd

Summary

SB426 would remove the penalty for failing to file an Alabama income tax return when no tax is due.

What This Bill Does

It amends Section 40-2A-11 so no penalty is assessed if a return is filed late but there is no tax due. If tax is due, the penalty remains the greater of 10% of the tax due or $50, and other penalties for late payment, negligence, fraud, and frivolous filings or appeals may still apply. The act becomes effective immediately and applies to tax returns for 2011 and later.

Who It Affects

• Individuals who file late but owe no tax on their Alabama income tax return; they would not receive a filing penalty.
• Individuals who owe tax and file late; they would still face penalties consistent with existing rules (10% of tax due or $50, plus other penalties).

Key Provisions

• No penalty is assessed for failure to timely file if there is no tax due on the individual income tax return.
• If tax is due, penalties for late filing remain as the greater of 10% of the tax due or $50, and other penalties for late payment, negligence, fraud, or frivolous actions may apply; the act takes effect for 2011 and subsequent tax years.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation