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- Alabama Department Of Revenue Seeks To Hold LLC Members Individually Liable For Withholding Tax Not Remitted By LLC
- May 2010 Jeff Patterson If you are a member of a limited liability company (“LLC”), or are considering becoming one, be aware that the Alabama Department of Revenue considers LLC members to be individually liable for taxes that are not paid or remitted by the LLC (except for business privilege tax). Recently, the Department entered an assessment against an LLC and its individual members for income tax that had been withheld by the LLC on its employees, but not remitted. Nonna Rose...
- Montgomery Circuit Court Orders State to Refund Franchise Tax
- November 19, 2009—Jeff Patterson—On October 16, 2009, Presiding Montgomery Circuit Judge Charles Price ruled that the State of Alabama must refund $30,211, plus interest, in foreign corporation franchise tax to Vulcan Lands, Inc., for tax year 1999. The ruling signifies a turning point in litigation that, for Vulcan Lands, began in 2001, but that dates back to the 1990s concerning the overall challenge to the state’s franchise tax.