§§ 381-384), which are members of an affiliated group as defined in 26 U.S.C. (1) 'Alabama affiliated group' means a group of corporations, each member of which is subject to tax under Section 40-18-31 and Public Law 86-272 (15 U.S.C. (b) As used in this chapter, unless the context requires otherwise:

Except in the case of taxpayers who are abroad, no such extension shall be for more than six months. The Department of Revenue may grant a reasonable extension of time for filing returns under such rules and regulations as it shall prescribe.

Returns shall be filed by the same date as the corresponding federal income tax returns are required to be filed as provided under federal law. Any tax due on the basis of such returns filed by receivers, trustees, or assignees shall be collected in the same manner as if collected from the corporations of whose business or property they have custody and control. In cases where receivers, trustees in bankruptcy, or assignees are operating the property or business of corporations, such receivers, trustees, or assignees shall file returns for such corporations in the same manner and form as corporations are required to file returns. (a) Except as provided in subsection (c), every corporation, joint stock company, or association subject to income tax under this chapter shall file a return with the Department of Revenue for each taxable year, stating specifically the items of its gross income and the deductions and credits allowed by this chapter.

2016 extension form for alabama taxes