{"data":{"id":"us-al/ala.-code-40-18-40","jurisdiction":"us-al","citation":"Ala. Code § 40-18-40","heading":"Tax to Be Reported on Forms; Department May Assess Additional Tax Penalty or Interest.","body":"The income tax provided in this chapter shall be reported on forms as prescribed by the department. The failure to receive such form from the department shall not relieve a taxpayer from liability for any tax penalty or interest otherwise due. The tax due as reported on such return shall constitute a prima facie liability for that amount. The department may compute and assess additional tax penalty or interest against a taxpayer in accordance with the procedures set forth in Chapter 2A of this title.","path":["Title 40 Revenue and Taxation.","Chapter 18 Income Taxes.","Article 1 General Provisions."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-18-40","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"99303f7b13866b0b2fb600cfe1839492589fa7caba1b6bd788c64cf2f11cf1a6","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-39.2","next":"us-al/ala.-code-40-18-41"},"notice":"GroundRules: Original legal text. Not legal advice."}