HB251 Alabama 2016 Session

Summary

Primary Sponsor

Anthony Daniels Representative

Democrat

Session

Regular Session 2016

Title

Income tax, individual and corporate returns, date required to be filed, filed on date for corresponding federal returns, Secs. 40-18-27, 40-18-39, 40-18-42 am'd.

Description

Under existing law, individual state income tax returns are generally due on or before April 15 following the close of the calendar year. Corporate state income tax returns are generally due on or before March 15 following the close of the calendar year or on or before the fifteenth day of third month following the close of the fiscal year for corporations that filed on a fiscal year basis.

Recently, the federal government has changed certain filing dates for federal income tax returns.

This bill would provide for the due dates of state income tax returns to correspond to the due dates for federal returns. The bill would also further provide for a payment to be made on the due date of a return.

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Subjects

Taxation