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Individual and Corporate Income Tax
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Article 1. General Provisions
| Rule Number | Title |
|---|---|
| 810-3-1.1 | Operating
Rules |
| 810-3-2 | Persons
and Subjects Generally Subject to Tax |
| 810-3-2.1 | Exempt
Income for Foreign Missionary Service |
| 810-3-3 | Income
of Officers or Agents of the United States, Etc |
| 810-3-4 | Any
Income Received from Obligations of the United States |
| 810-3-5 | Tax on Individuals (Repealed, Effective November 16, 2001) |
| 810-3-6 | Gain
or Loss - Basis of Property; Adjusted Basis |
| 810-3-7 | Gain
or Loss - Determination of Amount |
| 810-3-8 | Recognition
of Gain or Loss |
| 810-3-10 | Distribution
of Stock Pursuant to Order Enforcing the Federal Anti-trust Laws |
| 810-3-11 | Inventory
|
| 810-3-13 | Net
Income of Individuals - Computations |
| 810-3-14 | Gross
Income of Individuals |
| 810-3-15 | Deductions
for Individuals Generally |
| 810-3-15.2 | Net Operating Loss |
| 810-3-15.3 | Deductions for Health Insurance Premiums |
| 810-3-16 | Basis
for Depreciation and Depletion |
| 810-3-17 | Items
Not Deductible |
| 810-3-19 | Exemptions
- Generally |
| 810-3-19.1 | Exemptions for Severance, Unemployment Compensation, etc. |
| 810-3-20 | (Reserved) |
| 810-3-21 | Credit
for Taxes Paid on Income from Source Outside the State |
| 810-3-24 | Taxation
of Partnerships |
| 810-3-24.1 | Composite
Return and Payment by Nonresident Owner of Subchapter K Entity |
| 810-3-24.2 | Taxation of Pass-Through Entities |
| 810-3-25 | Estates
and Trusts |
| 810-3-26 | Information
from Source of Income |
| 810-3-27 | Individual
Taxpayer's Returns |
| 810-3-28 | Partnership
Returns |
| 810-3-29 | Fiduciary
Returns |
| 810-3-30 | Return
when Accounting Period Changes |
| 810-3-31 | Imposition
of Income Tax on Corporations |
| 810-3-32 | Exemption
of Certain Organizations, Associations, Etc |
| 810-3-34 | Gross
Income of Corporations Defined |
| 810-3-35 | Deductions
Allowed Corporations Generally |
| 810-3-35.1 | Assessment
of Income Taxes - Deduction for Limited Net Operating Loss Carryforward
for Corporations |
| 810-3-36 | Distributions by Corporations (Repealed, Effective March 7, 2000) |
| 810-3-38 | Additional
Credits and Deductions Allowed for Corporations |
| 810-3-39 | Corporation
Returns |
| 810-3-40 | Income
Tax Reporting |
| 810-3-42 | Time
and Method of Payment of Income Tax |
| 810-3-43 | Tax
Paid through Mistake or Error |
| 810-3-44 | Installment
Basis |
| 810-3-45 | Period
of Limitation upon Assessment and Collection - Established; Request for
Prompt Assessment (Repealed 11/6/93) |
| 810-3-47 | Limitation upon Civil Actions and Proceedings by Taxpayer (Repealed 11/6/93) |
| 810-3-49 | Assessment of Tax and Penalties Against Those Failing to Make Returns (Repealed 11/6/93) |
| 810-3-53 | Inspection
of Returns by Third-Party Agencies (Repealed 11/16/01) |
| Rule Number | Title |
|---|---|
| 810-3-70 | Definitions
|
| 810-3-71 | Withholding
Tax |
| 810-3-72 | Included
and Excluded Wages |
| 810-3-73 | Withholding
Certificates |
| 810-3-73.1 | Provisional Construction Employers |
| 810-3-74 | Payments
of Amounts Withheld |
| 810-3-75 | Statement
to be Furnished Employee |
| 810-3-76 | Liability
for Tax Withheld |
| 810-3-77 | Refund
to Employer |
| 810-3-78 | Credit
for Tax Withheld |
| 810-3-79 | Overpayment
of Tax |
| 810-3-80 | Penalties
|
| 810-3-81 | Optional
Short Form Tax |
| 810-3-82 | Declaration
of Estimated Tax |
| 810-3-83 | Payment
of Estimated Tax |
| 810-3-84 | Employee Business Expense (Repealed 11/16/01) |
| Rule Number | Title |
|---|---|
| 810-3-100 | Setoff Debt Collection (Repealed 11/16/01) |
| Rule Number | Title |
|---|---|
| 810-3-120 | Active Solar Energy Tax Credits (Repealed 11/16/01) |
| 810-3-121 | Passive Solar Energy Tax Credits (Repealed 11/16/01) |
| 810-3-135 | Income
Tax Credits |
| Rule Number | Title |
|---|---|
| 810-3-160 | Requirements
for Qualification as an Alabama S Corporation |
| 810-3-161 | Computing
Taxable Income of an Alabama S Corporation |
| 810-3-162 | Shareholder's
Computation of Taxable Income |
| 810-3-163 | Taxation
of Transactions Involving Individuals Related to Shareholders of an Alabama
S Corporations |
| 810-3-164 | Computation
of Adjustments to a Shareholders's Basis in the Stock and Indebtedness
of an Alabama S Corporation |
| 810-3-165 | Taxation
of Actual Distributions Received by a Shareholder from an Alabama S Corporation
|
| 810-3-166 | Computation
of the Alabama Accumulated Adjustments Account |
| 810-3-167 | Applicability
of Income Tax Rules and Regulations to Alabama S Corporations and Shareholders
|
| 810-3-168 | Net
Operating Loss Deduction not Applicable to an Alabama S Corporation |
| 810-3-169 | Adjustments
to the Earnings and Profits Account of an Alabama S Corporation |
| 810-3-170 | Two-Percent Rule (Repealed 5/5/2000) |
| 810-3-171 | Computation
of Each Shareholder's Share of the Income, Loss, Deduction & Credit
from an Alabama S Corporation |
| 810-3-172 | Computation
of the Transition Period after Termination of Status as an Alabama S Corporation
|
| 810-3-173 | Application
of Internal Revenue Service Rules and Regulation to Alabama S Corporations
and their Shareholders |
| 810-3-174 | Tax
Imposed on Certain Built-in Gains |
| 810-3-175 | Passive
Investment Income |
| 810-3-176 | Composite
Returns |
