Revenue
Procedures
Revenue
Procedures
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| Departmental Policy Relating to New Estimated Payment Requirement for Corporations and Trusts Created by the Enactment of Alabama Act 2010-568 | 4/29/10 | |
| General Policy Relating to the Proper Time to File a Tax Lien | 7/13/01 | |
| 2000-01 | Certificate of Good Standing | 3/21/00 |
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Limited Liability Company ("LLC"), Treatment as a Partnership, Corporation or Otherwise |
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Rev. Proc. 97-001
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Supersedes Rev. Proc. 94-001; LLC composed of 2 or more members will be classified as a partnership unless the LLC elects to be taxed as corporation under "check the box" regulations; ADOR will not follow the disregarded entity status of one member LLCs |
2/21/97
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Limited Liability Company Treatment as a Partnership or Corporation |
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Circumstances that Constitutes Reasonable Cause as it Relates to Waivers of civil Penalties Pursuant to Regulation 810-14-1-.33.01 |
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General Policy Relating to the Proper Time to File a Tax Lien |
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