Alabama Voting Trust and Divestiture Agreement
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How to fill out Voting Trust And Divestiture Agreement?
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FAQ
Ing to the Alabama business privilege tax law, every corporation, limited liability entity, and disregarded entity doing business in Alabama or organized, incorporated, qualified, or registered under the laws of Alabama is required to file an Alabama Business Privilege Tax Return and Annual Report.
PPT ? S Corps, Limited Liability Companies, and PLLCs file a PPT form for their business privilege tax. The PPT form also includes the AL-, which is used for the annual report. Both are filed with Alabama's Department of Revenue.
Form PPT is to be filed by Pass-through Entities only. BUSINESS PRIVILEGE TAX PAYMENT. Payment of the total tax due must be received on or before the original due date of the return. Form BPT-V must accompany all business privilege tax pay- ments, unless payments are made electronically.
Minimum privilege tax is $100; plus the $10 Secretary of State annual report fee for corporations. For the taxable year beginning after December 31, 2022, taxpayers who would otherwise be subject to the minimum tax due of $100 shall pay $50 in lieu thereof.
Per the Form PPT Instructions: "Minimum Business Privilege Tax. Alabama Act 2022-252 amends Section 40-14(A)-22. For taxable year 2023, taxpayers who would be subject to the minimum tax due of one hundred dollars ($100) shall pay fifty dollars ($50)."
Making the Election A pass-through entity must submit Form PTE-E online if they want to make the election to be treated as an Electing Pass-Through Entity. The election must be filed no later than the 15th day of the 3rd month following the close of the tax year.
FORM 20C-C Alabama Consolidated Corporate Income Tax Return. The Form 20C-C must be filed by or on behalf of the members of the Alabama affiliated group in ance with Alabama Code Section 40-18-39, when a Consolidated Filing elec- tion has been made pursuant to Code Section 40-18-39(c).