HB251 Alabama 2016 Session

Under existing law, individual state income tax returns are generally due on or before April 15 following the close of the calendar year. Corporate state income tax returns are generally due on or before March 15 following the close of the calendar year or on or before the fifteenth day of third month following the close of the fiscal year for corporations that filed on a fiscal year basis

Recently, the federal government has changed certain filing dates for federal income tax returns

This bill would provide for the due dates of state income tax returns to correspond to the due dates for federal returns. The bill would also further provide for a payment to be made on the due date of a return

To amend Sections 40-18-27, 40-18-39, and 40-18-42 of the Code of Alabama 1975; to further provide for the due dates of certain state income tax returns to correspond to the due dates of federal income tax returns and to further provide for a payment to be made on the due date of a return.