(1) For tax years beginning on or after January 1, 2021, a corporate income taxpayer shall be allowed one monthfollowing the due date of the corresponding federal income tax return, including applicable extensions, to file the Alabama corporate income tax return as required by Section 40-18-39, Code of Alabama 1975.(2) For tax years beginning on or after January 1, 2020, but prior to January 1, 2021, the department may allow a corporate income taxpayer one additional month following the due date of the corresponding federal income tax return, including applicable extensions, to file the Alabama corporate income tax return, upon request by the taxpayer and approval by the department.(b) The extension provided in subsection (a) shall not allow a taxpayer to defer payment of a corporate income tax liability beyond the original due date provided in Section 40-18-39, Code of Alabama 1975.
