Ala. Admin. Code r. 810-14-1-.34.01 - Interest On Underpayment Of Tax-Large Corporations

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For "large corporate underpayment" as defined in I.R.C. Sec. 6621, the interest rate on underpayment shall be as prescribed by I.R.C. Sec. 6621(c)(1).

Author: Michael Mason

Notes

Ala. Admin. Code r. 810-14-1-.34.01

New Rule: Filed January 12, 1999; effective February 16, 1999.

Statutory Authority: Code of Ala. 1975, § 40-1-44, and Internal Revenue Code 26 U.S.C. 6621.

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