The income tax provided in this chapter shall be reported on forms as prescribed by the department. The failure to receive such form from the department shall not relieve a taxpayer from liability for any tax penalty or interest otherwise due. The tax due as reported on such return shall constitute a prima facie liability for that amount. The department may compute and assess additional tax penalty or interest against a taxpayer in accordance with the procedures set forth in Chapter 2A of this title.
Ala. Code § 40-18-40
Tax to Be Reported on Forms; Department May Assess Additional Tax Penalty or Interest.
Applied in 1 court decision — leading case 718 F. Supp. 877 - Melof v. Hunt (1989)
Most recently applied in 718 F. Supp. 877 - Melof v. Hunt (July 1989)
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §407; Acts 1992, No. 92-186, p. 349, §53.)
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.