We have received our first notice saying that it should have been $ 100 / 110 from the state of Alabama. After reading through it again it says "Taxable year beginning after December 31, 2022".

Should this have started next year instead? The taxable year 2023 PPT with a determination period ending December 31 2022.

If so, this is going to be horrible. I am looking at a lot of penalties and interest to be paid.