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SB46 Alabama 2014 Session

Updated Jan 10, 2026
SB46 Alabama 2014 Session
Senate Bill
Expired
Current Status
Regular Session 2014
Session
1
Sponsor

Summary

Session
Regular Session 2014
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

H

Pending third reading on day 19 Favorable from Ways and Means Education with 1 amendment

H

Ways and Means Education first Amendment Offered

H

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

H

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

S

Engrossed

S

Motion to Read a Third Time and Pass adopted Roll Call 26

S

Taylor motion to Adopt adopted Roll Call 25

S

Finance and Taxation General Fund Amendment Offered

S

Third Reading Passed

S

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

S

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

Bill Text

Votes

Motion to Read a Third Time and Pass

January 16, 2014 Senate Passed
Yes 34
Absent 1

Documents

Source: Alabama Legislature