The COVID Project
The record
- Jurisdiction
- Alabama
- Level
- State
- Authority
- Ala. Code §§ 31-9-1 et seq.; Ala. Code § 40-1-1(8)
- Issued
- 2020-03-23 Mar. 23, 2020
- Effective
- 2020-03-23
- End
- 2020-07-15
- In force
- Mar. 23, 2020 to July 15, 2020
- Quarters
- 2020 Q22020 Q3
2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3
- Limitation types
- Other
- Addressees
- every 'person' as defined in Ala. Code § 40-1-1(8)
- Alabama Department of Revenue
- Functions reached
- OF administration (tax compliance calendar)
- CB (accounting-firm clients)
- Collection
- Alabama AL
Operative words
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 'person,' 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
Notes
Professional services (accounting); financial services. Context for the State's own recognition that taxpayers could not 'safely comply' in person.
Retrieval noteThe ADPH inventory lists the same proclamation as soe-covid19-tax-032320.pdf; OCR read.