State Filing Extensions Granted to Alabama Storm Victims

The Alabama Department of Revenue (ADOR) issued an order granting automatic Alabama filing extensions to storm victims located in disaster area Alabama counties.

The President has declared the following Alabama counties a federal disaster area: Autauga, Bibb, Blount, Calhoun, Chambers, Cherokee, Chilton, Choctaw, Clarke, Colbert, Coosa, Cullman, DeKalb, Elmore, Escambia, Etowah, Fayette, Franklin, Greene, Hale, Jackson, Jefferson, Lamar, Lauderdale, Limestone, Madison, Marengo, Marion, Monroe, Morgan, Perry, Pickens, Shelby, St. Clair, Sumter, Talladega, Tallapoosa, Tuscaloosa, Walker, Washington and Winston. Individuals who reside or have a business in these counties may qualify for the Alabama tax relief.

Any affected taxpayers who reside or have a business located outside the covered disaster area must contact the ADOR to request this tax relief.

The extension order allows affected taxpayers to have until June 30, 2011, to file any Alabama tax return and state-administered local tax return that would have been due on or after April 15, 2011, and on or before June 30, 2011, without being subject to penalties and discount loss. Late payment penalties will be waived for the affected taxpayers.

Taxpayers seeking this Alabama tax relief should write “April Storms 2011” in red ink on any paper return/report that relies on this filing extension relief. In regard to electronically-filed returns/reports, affected taxpayers should contact the ADOR for filing guidance.

Motor Vehicle Registration

The Alabama Department of Revenue is extending the April and May 2011 motor vehicle registration renewal deadlines through June 30, 2011, for vehicle owners residing in the disaster-area counties.

Affected taxpayers who have an annual April or May vehicle registration renewal during this extended period will not be subject to delinquent penalty and interest charges for late vehicle registration or late payment of vehicle property tax. The vehicle registration and vehicle property tax extension also includes the registration of vehicles purchased or otherwise acquired March 26, 2011 through May 11, 2011, whereby the 20-day registration requirement falls in part, during the months of April or May 2011.

The extension does not apply to motor vehicle registrations and renewals for vehicles registered pursuant to the International Registration Plan (IRP). The extension does, however, apply to the payment of property taxes on IRP vehicles.

Taxpayers may contact the following ADOR offices by telephone at:
Individual Income Tax (334) 242-1099
Income Tax Withholding (334) 242-1300
Business Privilege Tax (334) 353-9807
Corporate Income Tax (334) 242-1200
Financial Institution Excise Tax (334) 353-8099
Sales, Use, and Lodgings Tax (334) 242-1490 or 1-866-576-6531
Business and License Tax (334) 242-9600

ADOR offices may also be reached at www.revenue.alabama.gov.