Alabama § 40-18-39.2 Extension of Due Date for Taxpayers of Corporate Income Tax, Tax Years Beginning on or After January 1, 2021

Alabama Statutes

§ 40-18-39.2 — Extension of Due Date for Taxpayers of Corporate Income Tax, Tax Years Beginning on or After January 1, 2021

Alabama § 40-18-39.2

Title 40Revenue and Taxation

Ch. 18Income Taxes

Art. 1General Provisions

This text of Alabama § 40-18-39.2 (Extension of Due Date for Taxpayers of Corporate Income Tax, Tax Years Beginning on or After January 1, 2021) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 40-18-39.2 (2026).

Text

(a)(1) For tax years beginning on or after January 1, 2021, a corporate income taxpayer shall be allowed one month following the due date of the corresponding federal income tax return, including applicable extensions, to file the Alabama corporate income tax return as required by Section 40-18-39.

(2)For tax years beginning on or after January 1, 2020, but prior to January 1, 2021, the department may allow a corporate income taxpayer one additional month following the due date of the corresponding federal income tax return, including applicable extensions, to file the Alabama corporate income tax return, upon request by the taxpayer and approval by the department.

(b)The extension provided in subsection (a) shall not allow a taxpayer to defer payment of a corporate income tax liability

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(a)(1) For tax years beginning on or after January 1, 2021, a corporate income taxpayer shall be allowed one month following the due date of the corresponding federal income tax return, including applicable extensions, to file the Alabama corporate income tax return as required by Section 40-18-39.
(2) For tax years beginning on or after January 1, 2020, but prior to January 1, 2021, the department may allow a corporate income taxpayer one additional month following the due date of the corresponding federal income tax return, including applicable extensions, to file the Alabama corporate income tax return, upon request by the taxpayer and approval by the department.
(b) The extension provided in subsection (a) shall not allow a taxpayer to defer payment of a corporate income tax liability beyond the original due date provided in Section 40-18-39.