Today is Monday, March 27, 2017
 
Important Notices!
 
Alabama Department of Revenue - Tax Policy & Research Division - Administrative Rules

Administrative Rules

Key:
  • Upcoming Rule Hearings:   Awaiting Public Hearing
  • Rules Pending Agency Certification:   Hearing Held; 90 days to Certification
  • Rules Pending Final Adoption:   Awaiting Required 45 day Period for Legislative Oversight Review
  • Rules Recently Amended, Repealed or Newly Promulgated:   Rules Adopted in Last Six Months
  • Rulemaking Timeline Under Administrative Procedures Act [Title 41 Chapter 22]
 
Upcoming Rule Hearings

Rule Number Description Intended Action Substance of Proposed Action

Date, Time; Location, Hearing was Held

810-6-5-.09 Leasing and Rental of Tangible Personal Property Amend Rule This rule is being amended to clarify that streaming services and other digital transmissions are subject to rental tax, and to include multifunctioning cable television boxes. Tuesday, April 11, 2017, at 1:30 p.m. in Room 1203, First Floor, Gordon Persons Building, 50 N Ripley Street, Montgomery, Alabama
 

All interested parties may present their views in writing to the Secretary of the Alabama Department of Revenue, Room 4131, Gordon Persons Building, 50 N Ripley Street, Montgomery, Alabama 36132 at any time during the thirty-five (35) day period following publication of the notice or by appearing at the hearing.

(Rule Hearings and Public Comments Completed)

Rules Pending Agency Certification

Rule Number Description Intended Action Substance of Proposed Action

Date, Time; Location, Hearing was Held

810-3-2-.03 Estates, Trusts and Fiduciaries Subject to Alabama Income Tax Amend Rule This rule is being amended to remove obsolete references in current rule in compliance with the Red Tape Reduction Act. Tuesday, February 14, 2017, at 1:30 p.m. in Room 1203, First Floor, Gordon Persons Building, 50 N Ripley Street, Montgomery, Alabama
810-3-174-.02 Built-in Gains Tax Amend Rule This rule is being amended to comply with Act 2016-412 concerning return due date conformity. Tuesday, February 14, 2017, at 1:30 p.m. in Room 1203, First Floor, Gordon Persons Building, 50 N Ripley Street, Montgomery, Alabama
810-3-175-.01 Passive Investment Income Tax Amend Rule This rule is being amended to comply with Act 2016-412 concerning return due date conformity. Tuesday, February 14, 2017, at 1:30 p.m. in Room 1203, First Floor, Gordon Persons Building, 50 N Ripley Street, Montgomery, Alabama
810-5-1-.202 Personalized License Tags - Rejection of Objectionable Language or Symbols Repeal Rule This rule is being repealed due to the language in the rule being included in rule 810-5-1-.234. Tuesday, March 14, 2017, at 1:30 p.m. in Room 1203, First Floor, Gordon Persons Building, 50 N Ripley Street, Montgomery, Alabama
810-3-25-.07 Estates and Trusts, Miscellaneous Information Amend Rule This rule is being amended to comply with Act 2016-412 which establishes conformity of the due date of Alabama Income Tax returns with the due dates of the federal returns. Tuesday, March 14, 2017, at 2:00 p.m. in Room 1203, First Floor, Gordon Persons Building, 50 N Ripley Street, Montgomery, Alabama
Rules Pending Final Adoption
Rule Number Description Intended Action Substance of Proposed Action
810-17-1-.01 Economic Tax Incentives Reporting New Rule This rule is being adopted to set forth guidelines and procedures for State Agencies for filing annual Economic Tax Incentive Reports to the Legislature as required by Act 2016-389
 

(Certified with the Legislative Reference Service)

Rules Recently Amended, Repealed or Newly Promulgated
Rule Number Rule Title Effective Date

Status

Division

810-3-80-.01 Penalties 03/11/2017 Repealed Individual and Corporate
810-3-24.2-.01 Composite Returns of Pass-through Entities 03/04/2017 Amended Individual and Corporate
810-5-1-.205 Commitment to Purchase Distinctive License Plates 03/04/2017 Adopted Motor Vehicle
810-3-28-.01 Partnership Returns 01/21/2017 Amended Individual and Corporate
810-5-1-.234 Personalized License Plates 12/30/2016 Amended Motor Vehicle
810-1-2-.01 Scope 12/11/2016 Repealed Tax Policy and Research
810-1-2-.02 Notice of Proposed Rulemaking 12/11/2016 Repealed Tax Policy and Research
810-1-2-.03 Public Hearings 12/11/2016 Repealed Tax Policy and Research
810-1-2-.04 Written Comments 12/11/2016 Repealed Tax Policy and Research
810-1-2-.07 Emergency Rules 12/11/2016 Repealed Tax Policy and Research
810-5-1-.241 Collegiate License Plates 11/20/2016 Adopted Motor Vehicle
810-27-1-.18 Special Rules 11/20/2016 Amended Individual and Corporate
810-27-1-.18.01 Special Rules: Airlines 11/20/2016 Adopted Individual and Corporate
810-27-1-.18.02 Special Rules: Construction Contractors 11/20/2016 Adopted Individual and Corporate
810-27-1-.18.03 Special Rules: Publishing 11/20/2016 Adopted Individual and Corporate
810-27-1-.18.04 Special Rules: Railroads 11/20/2016 Adopted Individual and Corporate
810-27-1-.18.05 Special Rules: Television and Radio Broadcasting 11/20/2016 Adopted Individual and Corporate
810-27-1-.18.06 Special Rules: Trucking Companies 11/20/2016 Adopted Individual and Corporate
810-27-1-.18.07 Special Rules: Telecommunications and Ancillary Service Providers 11/20/2016 Adopted Individual and Corporate
810-6-5-.02.02 Informational Report for Entities Having a Statutory Exemption from the Payment of Sales, Use, and Lodgings Taxes 11/14/2016 Amended Sales and Use Tax
810-6-3-.46.02 Post Office, Sales to the 10/13/2016

Adopted

Sales and Use Tax
810-6-3-.47 Poultry Products 10/13/2016

Adopted

Sales and Use Tax
810-27-1-4-.03 Taxable in Another State 10/06/2016

Repealed

Individual and Corporate Tax
810-3-34-.01 Gross Income of Corporations 8/29/2016

Repealed

Individual and Corporate Tax
810-3-35-.01 Federal Income Tax Deduction 8/29/2016

Repealed and New

Individual and Corporate Tax
810-5-1-.438 International Registration Plan 8/29/2016

Amended

Motor Vehicle
810-5-1-.440 Department of Revenue to Issue Apportioned License Plates 8/29/2016

Amended

Motor Vehicle
810-5-1-.441 Application for Apportioned Registration 8/29/2016

Amended

Motor Vehicle
810-5-1-.454 Temporary Evidence of Apportioned Registration (TEAR) 8/29/2016

Amended

Motor Vehicle
810-5-1-.460 Situations Where Registrants are to Return Apportioned Registration License Plates and/or Cab Cards 8/29/2016

Repealed

Motor Vehicle
810-5-1-.469 Suspension, Cancellation and/or Revocation of Apportioned License Plates and Cab Cards 8/29/2016

Amended

Motor Vehicle
810-5-1-.471 Alabama Registration Reciprocity Agreements 8/29/2016

Amended

Motor Vehicle
810-5-9-.01 International Fuel Tax Agreement 8/29/2016

Amended

Motor Vehicle
810-5-9-.03 IFTA License Application 8/29/2016

Amended

Motor Vehicle
810-5-9-.05 Credentials in Lieu of IFTA Decals 8/29/2016

Repealed

Motor Vehicle
810-5-9-.06 Request for Additional IFTA Decals 8/29/2016

Repealed

Motor Vehicle
810-5-9-.09 IFTA Decals 8/29/2016

Amended

Motor Vehicle
810-5-9-.12 IFTA Replacement Decals 8/29/2016

Repealed

Motor Vehicle
810-9-1-.01 Definitions 8/29/2016

Amended

Individual and Corporate Tax
810-5-1-.212 Bill of Sale, Invoice Or Other Sales Document - Minimum Requirements 8/11/2016

Amended

Motor Vehicle
810-5-1-.246 Undercover License Plates 8/11/2016

Amended

Motor Vehicle
810-6-5-.02.01 State Sales and Use Tax Certificate of Exemption For Entities Having a Statutory Exemption from the Payment of Sales, Use, and Lodgings Taxes 8/11/2016

Amended

Sales and Use Tax
810-8-1-.02 Application of Excise Tax on Blendstocks 7/30/2016

Amended

Business License Tax
810-8-1-.66 Inspection Fee Bond Calculation 7/30/2016

Adopted

Business License Tax
810-8-1-.67 Inspection Fee Floor-Stocks Return 7/30/2016

Adopted

Business License Tax
810-8-1-.68 Electronic Filing of Inspection Fee Returns 7/30/2016

Adopted

Business License Tax
810-8-1-.69 Inspection Fee Back Up Tax Report 7/30/2016

Adopted

Business License Tax
810-27-1-.01 Multisate Tax Compact Rule Definitions 6/25/2016

Adopted

Individual and Corporate
810-27-1-.02 Application of Apportionment and Allocation 6/25/2016

Adopted

Individual and Corporate
810-27-1-.09 Apportionment Formula: Double Weighting the Sales Factor 6/25/2016

Adopted

Individual and Corporate
810-27-1-.10 Property Factor 6/25/2016

Adopted

Individual and Corporate
810-27-1-.11 Property Factor: Valuation 6/25/2016

Adopted

Individual and Corporate
810-27-1-.12 Property Factor: Averaging Property Values 6/25/2016

Adopted

Individual and Corporate
810-27-1-.13 Payroll Factor: In General 6/25/2016

Adopted

Individual and Corporate
810-27-1-.14 Payroll Factor: Compensation Paid in this State 6/25/2016

Adopted

Individual and Corporate
810-27-1-.15 Sales Factor 6/25/2016

Adopted

Individual and Corporate
810-27-1-.16 Sales Factor: Tangible Personal Property 6/25/2016

Adopted

Individual and Corporate
810-27-1-.17 Sales Factor: Sourcing Sales Derived from Services Rendered to Individual and Unrelated Business Customers 6/25/2016

Adopted

Individual and Corporate
810-27-1-.18 Special Rules 6/25/2016

Adopted

Individual and Corporate
810-27-1-.19 Public Law 86-272 Exemption from Income Tax 6/25/2016

Adopted

Individual and Corporate
810-27-1-4-.01 Multisate Tax Compact Regulations Definitions 6/25/2016

Repealed

Individual and Corporate
810-27-1-4-.02 Application of Apportionment and Allocation 6/25/2016

Repealed

Individual and Corporate
810-27-1-4-.09 Apportionment Formula 6/25/2016

Repealed

Individual and Corporate
810-27-1-4-.09.01 Apportionment Formula: Double Weighting the Sales Factor 6/25/2016

Repealed

Individual and Corporate
810-27-1-4-.10 Property Factor 6/25/2016

Repealed

Individual and Corporate
810-27-1-4-.11 Property Factor: Valuation 6/25/2016

Repealed

Individual and Corporate
810-27-1-4-.12 Property Factor: Averaging Property Values 6/25/2016

Repealed

Individual and Corporate
810-27-1-4-.13 Payroll Factor 6/25/2016

Repealed

Individual and Corporate
810-27-1-4-.14 Payroll Factor: Compensation Paid in this State 6/25/2016

Repealed

Individual and Corporate
810-27-1-4-.15 Sales Factor 6/25/2016

Repealed

Individual and Corporate
810-27-1-4-.16 Sales Factor: Tangible Personal Property 6/25/2016

Repealed

Individual and Corporate
810-27-1-4-.17 Sales Factor: Sales Other Than Sales of Tangible Personal Property 6/25/2016

Repealed

Individual and Corporate
810-27-1-4-.17.01 Sales Facctor: Sourcing Sales Derived from Services Rendered to Individual and Unrelated Business Customers 6/25/2016

Repealed

Individual and Corporate
810-27-1-4-.18 Special Rules 6/25/2016

Repealed

Individual and Corporate
810-27-1-4-.19 Public Law 86-272 Exemption from Income Tax 6/25/2016

Repealed

Individual and Corporate
810-5-1-.215 Vintage License Plates 6/13/2016

Amended

Motor Vehicle
810-5-1-.226 Department Requirements for Accurate Registration Information 6/13/2016

Amended

Motor Vehicle
810-5-1-.400 Performance and Registration Information Systems Management (PRISM) Program Adopted in Alabama 6/13/2016

Amended

Motor Vehicle
810-6-5-.02.02 Informational Report for Entities Having a Statutory Exemption from the Payment of Sales, Use, and Lodgings Taxes. 6/04/2016

Adopted

Sales and Use Tax
810-8-1-.24 Credit Policy Regarding Wholesale Oil/Import License Fee on Biodiesel Sold to a Licensed Supplier When Delivered to a Terminal 5/23/2016

Amended

Business License Tax
810-5-75-.40 Requirements for Names and Signatures on Title Applications, Title Assignments and Motor Vehicle Registration 5/20/2016

Amended

Motor Vehicle
810-3-73-.01 Withholding Exemption Certificates 5/20/2016

Repealed and New

Individual and Corporate
810-6-2-.90.02 Simplified Sellers Use Tax Remittance Program 4/23/2016

Amended

Sales and Use Tax
810-6-5-.29 Oxygen and Durable Medical Equipment Dispensed to Medicare Recipients by Participating Providers 4/23/2016

Amended

Sales and Use Tax
810-3-26-.01 Information Returns 3/28/2016

Amended

Individual and Corporate Tax
810-3-26-.02 Voluntary Withholding of Alabama Income Tax from Nonwage Payments 3/28/2016

Amended

Individual and Corporate Tax
810-6-1-.130 Printers 3/28/2016

Amended

Sales and Use Tax
810-9-1-.05 Apportionment and Allocation of Net Income of Financial Institutions 3/28/2016

Amended

Individual and Corporate Tax
810-5-1-.470 Reciprocity Trip Permits 3/12/2016

Amended

Motor Vehicle