Alabama § 40-29B-2 - Definitions.
Full text of Alabama Code of Alabama § 40-29B-2 — Definitions., with citation guidance and answers to common questions.
§ 40-29B-2. Definitions.
For the purposes of this chapter, the following terms have the following meanings:
(1) COMMISSIONER. The Commissioner of the Department of Revenue.
(2) CONTACT or CONTACTED. Previous contact of any kind with the department, or an agent of the department, within two years prior to submitting an initial amnesty application. The term includes returns filed for the tax types included in the application for tax periods beginning before the look-back period. The term includes, but is not limited to, with regard to potential liability for the type of tax identified in the amnesty application, any of the following:
a. An audit or notice of audit.
b. Payment of tax.
c. Registration for tax.
d. Request for extension of time to file.
e. Making a payment of estimated tax.
f. Filing a return.
g. Non-compliance issued in response to an application for a certificate of good standing or a certificate of compliance by the taxpayer or on behalf of the taxpayer.
(3) COURIER. A messenger other than the United States Postal Service that delivers parcels, packages, or similar items containing returns, reports, and other documents or payments.
(4) DEPARTMENT. The Department of Revenue.
(5) LOOK-BACK PERIOD. The last three full tax years or 36 months of eligible tax returns that are delinquent.
(6) POSTMARK. An official mark made by the United States Postal Service on a piece of mail to cancel the stamp and to indicate the place and date of sending.
(7) TAX PERIOD. Any period for which a tax return is required by law to be filed with the department.
(8) TAXPAYER. An individual or entity subject to a tax imposed by this state, payable to this state, and collected by the department.
Frequently Asked Questions About Alabama § 40-29B-2
What does Code of Alabama § 40-29B-2 cover?
Section 40-29B-2 ("Definitions.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 40-29B-2?
A common citation format is "Code of Alabama § 40-29B-2" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 40-29B-2 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.