ADOR Offers Relief to Hurricane Ivan Victims

In an "Information Release" dated two days before Hurricane Ivan made landfall on the Alabama Gulf Coast, Revenue Commissioner Tom Surtees announced that the Alabama Department of Revenue was providing an extension of time until October 20 for filing returns and paying taxes that are due on or after September 20. The extension is available to any Alabama taxpayer located in one of the areas designated as Disaster Areas by the President of the United States, and covers a lengthy list of taxes administered by the Department:

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The Commissioner's order refers specifically to "required monthly or quarterly returns or reports", so it apparently does not grant additional time for the filing of annual individual income tax returns for calendar year 2003 that have been extended two times and are due on October 15. Also, the Information Release makes it clear that the order applies to penalties, but not to interest. Affected taxpayers will still be charged interest at the statutory rate on late payments of taxes.

FEMA lists 53 of Alabama's 67 counties as disaster areas. They are Autauga, Baldwin, Barbour, Bibb, Blount, Bullock, Butler, Calhoun, Chilton, Choctaw, Clarke, Clay, Coffee, Coosa, Conecuh, Covington, Crenshaw, Cullman, Dale, Dallas, Elmore, Escambia, Etowah, Fayette, Franklin, Geneva, Greene, Hale, Jefferson, Lamar, Lawrence, Lee, Lowndes, Macon, Marengo, Marshall, Marion, Mobile, Monroe, Montgomery, Perry, Pickens, Pike, Shelby, St. Clair, Sumter, Talladega, Tallapoosa, Tuscaloosa, Walker, Washington, Wilcox, and Winston Counties.

Alabama taxpayers wishing to file a late return under the order should print the designation "IVAN" in red ink at the top of any paper returns submitted. Those taxpayers filing and/or paying taxes electronically should contact the Department for instructions. The contact telephone number for the Individual and Corporate Tax division is (334) 242-1000, while the number for the Sales, Use and Business Tax Division is (334) 242-1490.

This page last updated 9/28/04

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