A taxpayer petitions and is granted approval from the Department to employ an alternative apportionment method in accordance with section 40-27-1, Code of Ala. 1975; or
Measuring against nexus thresholds pursuant to section 40-18-31.2, Code of Ala. 1975.
A virtual public hearing on these proposed rule changes is scheduled for December 7, 2021, and any written comments are due on the same date.
Note that, previously, the Department also proposed changes to Rule Section 810-27-1-.09 to reflect Alabama’s move from a double-weighted to single sales factor apportionment method [see State Tax Matters, Issue 2021-40, for details on this earlier proposed rule change]. Please contact us with any questions.
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