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ADOR Provides Extra Time for Katrina Victims

(Note: On 9/12, ADOR issued another Information Release expanding its Katrina Relief provisions.)

On September 2, only a few hours after the Internal Revenue Service announced extensions of time for filing returns for victims of Hurricane Katrina, Commissioner Tom Surtees of the Alabama Department of Revenue released details of similar provisions on the state level. Alabama taxpayers who are residents of any county that has been designated as a Presidential Disaster Area will have until October 31, 2005 to file
  • Corporate income tax returns originally due 9/15/05
  • Income tax withholding payments due before 10/31/05
  • Individual estimated tax payments originally due 10/15/05, and
  • Individual income tax returns on second extension, originally due 10/15/05

ADOR will waive penalties for late filing and late payment for affected taxpayers in the categories listed above. However, the release pointed out that there is no provision in the Alabama Code that allows the Department to waive interest.

The counties in Alabama, Mississippi and Louisiana that have been named Presidential Disaster Areas are

  • Alabama: Baldwin, Mobile and Washington
  • Mississippi: Amite, Forrest, George, Greene, Hancock, Harrison, Jackson, Lamar, Marion, Pearl River, Perry, Pike, Stone, Walthall, and Wilkinson.
  • Louisiana: Acadia, Ascension, Assumption, Calcasieu, Cameron, East Baton Rouge, East Feliciana, Iberia, Iberville, Jefferson, Jefferson Davis, Lafayette, Lafourche, Livingston, Orleans, Pointe Coupee, Plaquemines, St. Bernard, St. Charles, St. Helena, St. James, St. John, St. Mary, St. Martin, St. Tammany, Tangipahoa, Terrebonne, Vermilion, Washington, West Baton Rouge, and West Feliciana.

According to the ADOR release, all tax filings other than the ones listed above will be handled on a case by case basis. This would apparently include, but not be limited to, sales tax returns due September 20 and October 20, as well as fiscal year corporate returns due September 15 and October 15. Filers of returns not specifically extended by the press release are urged to contact ADOR using the following phone numbers.

  • Income Tax Withholding, (334)242-1300
  • Corporate Income Tax, (334)242-1200
  • Business Privilege Tax, (334)353-7923
  • Sales, Use & Business Tax, (334)242-1490

This page last updated 9/5/05

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