{"id":"AL-068","kind":"order","level":"state","jurisdiction":"Alabama","state":"AL","metro":"","industry":"","agency":"","eco":"","issuer":"Governor Kay Ivey","authority":"Ala. Code §§ 31-9-1 et seq.; Ala. Code § 40-1-1(8)","instrument":"Third Supplemental State of Emergency Proclamation (COVID-19): State tax obligations","title":"Postponement of the April 15, 2020 due date for individual and corporate income tax, financial institutions excise tax and business privilege tax payments to July 15, 2020; waiver of interest through July 15","dateIssued":"2020-03-23","effective":"2020-03-23","end":"2020-07-15","startDate":"2020-03-23","endDate":"2020-07-15","quarters":["2020Q2","2020Q3"],"types":["OTHER"],"addressees":["every \u0027person\u0027 as defined in Ala. Code § 40-1-1(8)","Alabama Department of Revenue"],"clause":"I. Postponement of certain state tax obligations... [postponing] the April 15, 2020, due date for the payment of the following state taxes until July 15, 2020 for any \u0027person,\u0027 as that term is defined in Ala. Code § 40-1-1(8): 1. individual income tax; 2. corporate income tax; 3. financial institutions excise tax; and 4. business privilege tax.","enforcement":"Ala. Code § 31-9-13; Department of Revenue orders of March 23, 2020 implement it","functions":["OF administration (tax compliance calendar)","CB (accounting-firm clients)"],"notes":"Professional services (accounting); financial services. Context for the State\u0027s own recognition that taxpayers could not \u0027safely comply\u0027 in person.","sourceUrl":"https://governor.alabama.gov/assets/2020/03/2020-03-23-3rd-Supplemental-COVID-19-SOE.pdf","snapshot":"","fileExists":true,"fileBytes":598238,"grade":"primary","character":"","description":"","collection":"AL","url":"/library/AL-068","exhibitUrl":"/exhibit/AL-068","citation":"Governor Kay Ivey, Third Supplemental State of Emergency Proclamation (COVID-19): State tax obligations (Mar. 23, 2020) (Ex. AL-068)","stateName":"Alabama","related":["AL-067","AL-004","AL-001","AL-012","AL-014","AL-010","AL-097","AL-018","AL-019","AL-022"]}