SB2 Alabama 2013 Session

Updated Jan 10, 2026

Summary

Primary Sponsor: Bryan Taylor
Republican
Co-Sponsors: Rusty Glover Clay Scofield Greg J. Reed Del Marsh Tom Whatley Harri Anne Smith Gerald H. Allen Phillip W. Williams Mark Slade Blackwell Bill Holtzclaw Paul Sanford Jerry L. Fielding Paul Bussman J.T. Waggoner Dick Brewbaker
Session: Regular Session 2013
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

Finance and Taxation Education first Amendment Offered

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

Download Introduced PDF

Documents

Bill Text (Introduced) SB2 Alabama 2013 Session - Introduced

Source: Alabama Legislature