Act No. 2006-552, specifies that for each occasion a business taxpayer is obligated to make a tax payment of $750 or more to the Alabama Department of Revenue (ADOR), after October 1, 2006, such payment must be remitted electronically through an electronic funds transfer (EFT) method.
Taxpayers who are not required to make EFT payments for a tax may elect to pay any or all taxes using EFT. Taxpayers making a voluntary election to make EFT payments for a tax are subject to the same rules of the Alabama EFT Tax Payment Program as taxpayers required to make EFT payments. NOTE: Taxpayers required to electronically file tax returns must file their return and initiate payment using the Electronic Filing & Payment System.
Alabama Nursing Facility Privilege Tax
Alabama Pharmaceutical Services Tax
Business Privilege Tax
Cellular Telecommunications Services Tax
Coal Severance Tax (State and Local)
Contractor's Gross Receipts Tax
Corporate Income Tax
Financial Institutions Excise Tax
Forest Products Severance Tax (State and Local)
Freight Line Equipment Companies' Tax
Gasoline Tax (State and Local)
Gasoline Tax (Aviation)
Hazardous Waste Fee
Hydro-Electric KWH Tax
Income Tax Withholding Payments
Individual Income Tax (available April 9, 2007)
International Fuel Tax Agreement
Local Solid Mineral
Lodgings Tax (State and Local)
Lubricating Oils Tax
Motor Carrier Mileage Tax
Motor Fuels (Diesel) Tax (State and Local)
Oil and Gas Privilege Tax
Oil and Gas Severance Taxes (Local)
Pari-Mutuel Pool Tax
Pass-Thru Entities Composite Return
Playing Cards Tax
Registration of Securities
Rental or Leasing of Personal Property Tax (State and Local)
Sales Tax (State and Local)
Solid Waste Disposal Fee
Telephone Tax/Telephone Gross Receipts Tax
Tobacco Tax (State and Local)
T.V.A. Electric Payments
Under/Above Ground Storage
Use Tax (State and Local)
Utility Excise Tax
Utility Gross Receipts Tax
Utility License Tax (2.2%)
Wholesale Oil License Payments
The ACH Debit payment method is the primary method used by taxpayers, and is the preferred method by the ADOR, to make payments for a tax under the Alabama EFT Tax Payment Program. The process is safe, simple, and convenient, and the cost of processing ACH Debit payment transactions is borne by the ADOR. Each individual EFT payment is only initiated upon the express authorization of the taxpayer. Click here for additional information relating to the ACH Debit Payment Method.
The ADOR will allow taxpayers to use the ACH Credit payment method only
if certain qualifying conditions are met. A taxpayer must request permission
from the ADOR to use the ACH Credit method and submit a written request,
accompanying the EFT:00l form, which demonstrates the existence of a valid
business operational reason for using the ACH Credit payment method in
lieu of the ACH Debit payment method. Taxpayer requests to use the ACH
Credit method will be reviewed on a case-by-case basis. A taxpayer who
is already using the ACH Credit method to pay taxes for other states is
deemed to have a valid business reason for using the ACH Credit method
to make payments for Alabama taxes.
The ADOR reserves the right to revoke the ACH Credit method payment
privilege of any taxpayer for the following reasons:
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a) Failure to transmit consistently error-free payments
b) Substantial variation from the requirements and specifications of the rules of the Alabama EFT Tax Payment Program;
c) Failure to make timely EFT payments or to provide timely payment information; or,
d) Failure to provide the addenda record, required by the Alabama EFT Tax Payment Program, with the EFT payment.
With the implementation of our NEW EFT Make a Payment Only system on March 7, 2007, pre-registration is NOT required for making ACH Debit Method payments. All you need is a Sign On ID and Access Code that will be mailed to your business by the ADOR to access the new EFT payment system.
You must be pre-approved by the ADOR to make ACH Credit method payments. To register with the ADOR, complete Form EFT:001 entitled EFT Authorization Agreement Form, and mail or fax it to the ADOR's EFT Unit.
One of the most important items of information required by the EFT:00l form is the information concerning the EFT Contact Person. The EFT contact person is the individual whom the ADOR will contact if there is a question concerning an EFT payment made by the taxpayer.
Certain Business Taxes are required to be electronically filed through the Department’s Paperless Filing and Payment System, either through the website at www.revenue.alabama.gov/efiling.htm or telephone by calling toll free 1-800-828-1727. Electronic payment for these taxes is made at the time the return is submitted. See Rule 810-1-6-.12 Taxes Required to be Filed Electronically for a listing of these taxes.
All other Business and Corporation Income Taxes administered by the ADOR can be paid electronically through the Paperless Filing and Payment System through the new 'EFT Make a Payment Only' enhancement that will be available beginning March 7, 2007. All you need is your ADOR assigned Sign On ID and Access Code. If after February 26, 2007, you have not received your Sign On ID and Access Code from the ADOR, complete and submit the online Request Form for an Sign On ID/Access Code letter to be mailed to your business.
Beginning April 9, 2007, you can pay your Individual Income Taxes electronically through the Alabama Paperless Filing and Payment System. A Sign On ID and Access Code are not required.”
Is There a Toll-Free Number I Can Call for Guidance and Technical Assistance?
The ADOR has established an EFT Unit to provide guidance and technical assistance to taxpayers participating in the Alabama EFT Tax Payment Program. A toll-free EFT hotline is available to taxpayers from 8:00 a.m. through 5:00 p.m. (Central Standard Time) each business day. The EFT hotline number is 1-800-322-4106, option 7.