The department for good cause may extend for not to exceed 30 days the time for making any return required under the provisions of this article.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 23 - Sales and Use Taxes.
Section 40-23-60 - Definitions.
Section 40-23-61 - Property Taxed; Persons Liable.
Section 40-23-62 - Exemptions.
Section 40-23-65 - Credit for Sales or Use Tax Paid to Another State.
Section 40-23-66 - Retail Sellers to Register and Give Information.
Section 40-23-67 - Seller to Collect Tax; Seller Not to Assume or Absorb Tax.
Section 40-23-68 - Seller to File Returns.
Section 40-23-74 - Extension of Time for Making Return.
Section 40-23-75 - Deposit of Security.
Section 40-23-77 - Discount; Distribution and Expenditure.
Section 40-23-82 - Final Return of Retailer Selling Out; Purchaser to Retain Part of Purchase Money.
Section 40-23-83 - Records to Be Kept; Enforcement of Article; Promulgation of Regulations, Etc.