Today is Thursday, February 23, 2017
 
Important Notices!
 

Individual & Corporate Income Tax

Alabama Department of Revenue - Individual & Corporate Income Tax Division - Administrative Rules

Administrative Rules

 
General
Rule Number Rule Title Effective Date

810-3-1.1-.01

Operating Rules

09/24/2009

810-3-2-.02

Corporations Subject to Alabama Income Tax.

04/08/1997

810-3-2-.03

Estates, Trusts and Fiduciaries Subject to Alabama Income Tax

10/23/1996

810-3-4-.01

Interest or Other Income Received from Obligations of the United States or its Possessions, Agencies, or Instrumentalities

10/23/1996

810-3-6-.01

Basis in Property

10/23/1996

810-3-6-.02

Basis for Computing Gain or Loss - Exceptions.

06/02/1999

810-3-6-.03

Basis in Subchapter K Entity

06/02/1999

810-3-6-.04

Basis of Property Acquired by Gift or Transfer in Trust

06/02/1999

810-3-6-.05

Property Transmitted at Death

06/02/1999

810-3-6-.06

Basis of Property Acquired Upon Like-Kind Exchange

06/02/1999

810-3-6-.07

Basis of Property Transferred to a Corporation

06/02/1999

810-3-6-.08

Basis of Property Acquired on Liquidation of a Subsidiary

06/02/1999

810-3-6-.09

Basis of Property of a Subsidiary after Acquisition

06/02/1999

810-3-6-.10

Basis of Property Received in a Liquidation in which Gain or Loss is Recognized

06/02/1999

810-3-6-.11

Basis of Stock after Stock Dividend

06/02/1999

810-3-6-.12

Basis of Property Acquired in Connection with an Involuntary Conversion

06/02/1999

810-3-6-.13

Basis of Property Acquired Before January 1, 1933

06/02/1999

810-3-6-.14

Basis of Property Acquired from a Spouse or Former Spouse

06/02/1999

810-3-6-.15

Basis of Replacement Property in Sale of Stock to an Employee Stock Ownership Plan or Cooperative

06/02/1999

810-3-6-.16

Basis of Property of Individuals Establishing Alabama Domicile

06/02/1999

810-3-6-.17

Allocation of Basis

06/02/1999

810-3-7-.01

Computation of Realized Gain or Loss - (Repealed, Effective June 2, 1999)

06/02/1999

810-3-8-.01

Recognition of Gain or Loss

10/23/1996

810-3-8-.02

Like-Kind Exchanges of Property Held for Productive Use in Trade or Business or for Investment

06/02/1999

810-3-8-.03

Stock for Stock of the Same Corporation

06/02/1999

810-3-8-.04

Exchanges in Pursuance of a Plan of Reorganization

06/02/1999

810-3-8-.05

Transfer of Property to Corporation Controlled by Transferor

06/02/1999

810-3-8-.06

Involuntary Conversions

06/02/1999

810-3-8-.07

Rollover of Gain on Sale of Principal Residence - (Repealed, Effective June 2, 1999)

06/02/1999

810-3-8-.08

Exchange of Stock for Property

06/02/1999

810-3-8-.09

Complete Liquidation of Subsidiaries

06/02/1999

810-3-8-.10

Gain or Loss on Certain Liquidations

04/08/1997

810-3-8-.11

Election to Recognize Gain on Certain Liquidations

06/02/1999

810-3-8-.12

Reserved

810-3-8-.19

Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives

06/02/1999

810-3-11-.01

Inventory Procedures

06/02/1999

810-3-13-.01

Taxable Year

05/05/2000

810-3-13-.02

Maintenance of Accounting Records

05/05/2000

810-3-13-.03

Method of Accounting

05/05/2000

810-3-13-.04

Change in Method of Accounting

05/05/2000

810-3-14-.01

Gross Income in General

04/30/1998

810-3-14-.02

Exclusions from Gross Income

06/07/2000

810-3-14-.04

Collections of Items Previously Deducted

08/30/1999

810-3-14-.05

Gross Income of Nonresidents

10/23/1996

810-3-15-.01

General Provisions

01/18/2000

810-3-15-.02

Business Expenses

01/18/2000

810-3-15-.03

Interest Expense

01/18/2000

810-3-15-.04

Deductibility of Taxes

01/18/2000

810-3-15-.05

Depreciation, Amortization, and Section 179 Expense

01/18/2000

810-3-15-.06

Depletion

10/23/1996

810-3-15-.07

Losses

01/18/2000

810-3-15-.17

Charitable Contributions

01/18/2000

810-3-15-.22

Net Operating Loss Carryover - Repealed Effective January 18, 2000

01/18/2000

810-3-15.2-.01

Net Operating Loss Carryback or Carryover

03/12/2009

810-3-15.3-.01

Deductions for Small Business Health Insurance Premiums

01/16/2009

810-3-16-.01

Basis for Depreciation and Depletion

04/24/1989

810-3-16-.02

Allowable Capital Additions, Mines and Oil and Gas Wells

09/30/1982

810-3-17-.01

Items Not Deductible

12/04/1992

810-3-25-.09

Reporting of Roth IRA Conversions for Part-Year Residents

05/05/2000

810-3-30-.01

Permission to Change Accounting Period

06/07/2000

810-3-30-.02

Returns on Change of Accounting Period

06/07/2000

810-3-31-.01

Tax on Corporations

06/07/2000

810-3-31-.02

Determination of Income from Multistate Operations

06/07/2000

810-3-40-.01

Tax to be Reported on Prescribed Forms

06/07/2000

810-3-40-.02

Whole Dollar Reporting

06/07/2000

810-3-42-.01

Time of Payment of Tax

06/07/2000

810-3-42-.02

Extension of Time for Payment

06/07/2000

810-3-43-.01

Claims for Refunds (Repealed November 6, 1993)

11/06/1993

810-3-43-.02

Limitations upon the Refunding of Taxes Paid (Repealed November 6, 1993)

11/06/1993

810-3-43-.03

Denial or Modification of Claim for Refund (Repealed November 6, 1993)

11/06/1993

810-3-44-.01

Installment Basis - Sales of Real Estate and Casual Sales of Personal Property

05/15/1992

810-3-44-.02

REPEALED, Effective November 16, 2001

11/16/2001

810-3-45-.01

Limitation on Assessment and Collection (Repealed 11/6/93)

11/06/1993

810-3-47-.01

Limitations upon Suits and Proceedings by the Taxpayer (Repealed 11/6/93)

11/06/1993

810-3-49-.01

Assessment of Tax and Penalties Against Those Failing to Make Returns (Repealed 11/6/93)

11/06/1993

810-3-53-.01

Inspection of Returns by Third-Party Agencies (Repealed 11/16/2001)

11/16/2001

810-3-82-.01

Declarations of Estimated Tax for Individuals

06/19/1992

810-3-82-.02

Declaration of Estimated Tax for Corporations

07/27/1988

810-3-83-.01

Payment on Declaration of Estimated Tax

04/24/1989

810-3-83-.02

Payment on Declaration of Estimated Tax for Corporations

10/01/1982

810-3-100-.01

Setoff Debt Collection (Repealed 11/16/2001)

11/16/2001

810-3-120-.01

Active Solar Energy Tax Credits (Repealed 11/16/2001)

11/16/2001

810-3-121-.01

Passive Solar Energy Tax Credits (Repealed 11/16/2001)

11/16/2001

810-3-135-.01

Income Tax Credit for Qualifying Workplace Education Costs in the Basic Skills EducationProgram

02/08/1996

810-3-135-.02

Reporting and Calculating Credit for Approved Basic Skills Education Program

02/08/1996

810-3-135-.03

Corporate Income Tax Credit for Alabama Coal Producer

03/05/1996

810-3-136-.01

Historic Rehabilitation Tax Credit

04/29/2015

810-3-136-.02

Availability, Claiming and Transferability of the Historic Rehabilitation Tax Credit

04/29/2015

810-3-136-.03

Improperly Obtained Historic Rehabilitation Tax Credits and Recapture of Historic Rehabilitation Tax Credits

04/29/2015

Individual Income Tax
Rule Number Rule Title Effective Date

810-3-2-.01

Individuals Subject to Alabama Income Tax.

03/03/2014

810-3-3-.01

Compensation of Federal Employees

10/23/1996

810-3-5-.01

Tax on Individuals - (Repealed, Effective November 16, 2001)

11/16/2001

810-3-8-.18

Recognition of Gain or Loss on Transfer of Property to a Spouse or Former Spouse

06/02/1999

810-3-14-.03

Gross Income of Farmers

06/07/2000

810-3-14-.06

Payments by Employers for Past Services to Those No Longer in Their Employment; Payments to Widows of Deceased Employees

06/07/2000

810-3-14-.07

REPEALED, Effective November 16, 2001

11/16/2001

810-3-14-.08

REPEALED, Effective November 16, 2001

11/16/2001

810-3-14-.09

REPEALED, Effective June 7, 2000

06/07/2000

810-3-14-.10

REPEALED, Effective June 7, 2000

06/07/2000

810-3-15-.08

Expenses and Losses of Farmers - Repealed Effective January 18, 2000

01/18/2000

810-3-15-.09

Nontrade or Nonbusiness Expenses

01/18/2000

810-3-15-.10

Employee Business Expenses - Repealed Effective January 18, 2000

01/18/2000

810-3-15-.11

Proration of Personal and Business Expenses - Repealed Effective January 18, 2000

01/18/2000

810-3-15-.12

Moving Expenses

01/18/2000

810-3-15-.13

Alimony and Separate Maintenance Payments

01/18/2000

810-3-15-.14

Deductions Allowable for Retirement Savings - IRA, SEP and Keogh Plans

01/18/2000

810-3-15-.15

Disability Income Exclusion - Repealed Effective January 18, 2000

01/18/2000

810-3-15-.16

Medical and Dental Expenses

01/18/2000

810-3-15-.18

Conversion of Primary Heating Source to Wood - Repealed Effective January 18, 2000

01/18/2000

810-3-15-.19

Optional Standard Deduction

01/18/2000

810-3-15-.20

Federal Income Tax Deductions - Individuals

05/19/2010

810-3-15-.21

Deductions for Nonresidents

08/30/1999

810-3-15-.23

Amortization of Start-up Expenditures - Repealed Effective January 18, 2000

01/18/2000

810-3-15-.24

Adoption Expenses

10/23/1996

810-3-15-.25

Contributions to State Industial Development Authority

10/23/1996

810-3-15-.26

Qualified Long-term Care Coverage

01/19/2000

810-3-15-.27

Deductions for Contributions to Alabama College Education Plans

07/17/2009

810-3-19-.01

Exempt Retirement Allowances

05/15/1992

810-3-19-.02

Personal Exemptions and Credit for Dependents

06/19/1992

810-3-19-.03

Income Realized from a Financial Business

07/27/1988

810-3-19-.04

Defined Benefit Plans

12/08/2008

810-3-19.1-.01

Severance Pay Exemption

03/12/2009

810-3-20-.01

Reserved

810-3-21-.01

Credit for Taxes Paid to Another State or Territory

06/02/1999

810-3-21-.02

Credits for Job Development Fees

09/30/1994

810-3-21-.03

Maximum Credit for Tax Paid other Jurisdictions

01/02/2013

810-3-21-.04

Rebates Allowed for Qualified Production Companies

03/03/2014

810-3-27-.01

When an Individual Return is Required

07/27/1988

810-3-27-.02

Preparation and Filing of Individual Taxpayer's Return

02/23/2006

810-3-27-.03

Extension of Time for Filing of Individual Taxpayer's Return

12/31/2008

810-3-27-.04

Participation in the Federal/State Electronic Filing Program

05/28/1998

810-3-27-.05

Requirements for the Alabama Electronic Individual Income Tax Return

05/28/1998

810-3-27-.06

Requirements for the Individual Income Tax Declaration for Electronic Filing

05/28/1998

810-3-27-.07

Requirements for Electronic Filing Software

05/28/1998

810-3-27-.08

Acceptance into the Alabama Electronic Filing Program, Monitoring, and Revocation of Acceptance into the Program

05/28/1998

810-3-27-.09

Alabama Requirements for Mandatory E-File and Application of Two-Dimensional (2-D) Barcode on Original Individual Income Tax Returns

02/21/2013

810-3-27-.10

Alabama Requirements for Compliance with Administrative Rule 810-3-27-.09

04/18/2007

810-3-42-.03

Deferment of Tax in Hardship Cases under Soldiers' and Sailors' Civil Relief Act

10/01/1982

810-3-79-.01

Overpayment of Tax

04/24/1989

810-3-80-.01

Penalties

06/07/2000

810-3-81-.01

Optional Short Form Tax

07/27/1988

810-3-84-.01

Employee Business Expense (Repealed 11/16/2001)

11/16/2001

Corporate Tax
Rule Number Rule Title Effective Date

810-3-8-.13

Recognition of Gain by Target Corporations

06/02/1999

810-3-8-.14

Taxability of Corporation on Distribution

06/02/1999

810-3-8-.15

Nonrecognition of Gain on Liquidation by Corporation - (Repealed, Effective January 18, 2000)

01/18/2000

810-3-8-.16

Gain or Loss Recognized on Property in Complete Liquidation

06/02/1999

810-3-8-.17

Definition of Reorganization Terms - (Repealed, Effective June 2, 1999)

06/02/1999

810-3-10-.01

Distribution of Stock Pursuant to Order Enforcing the Federal Anti-trust Laws - (Repealed, Effective June 2, 1999)

06/02/1999

810-3-32-.01

Exempt Organizations

07/27/1988

810-3-32-.01.01

Political Organizations

10/04/2000

810-3-32-.02

Proof of Exemption

07/27/1988

810-3-32-.03

Unrelated Business Taxable Income

07/27/1988

810-3-34-.01

Gross Income of Corporations

08/29/2016

810-3-35-.01

Federal Income Tax Deduction

08/29/2016

810-3-35-.02

Restricitions on the Deductibility of Certain Intangible Expenses and Costs and Interest Expenses and Costs

07/07/2006

810-3-35.1-.01

Carryforward of Net Operating Losses for Corporations - General

03/07/2000

810-3-35.1-.02

Carryforward of Net Operating Losses for Corporations Apportioning and Allocating Income

03/07/2000

810-3-35.1-.03

Carryforward of Net Operating Losses for Corporations filing Alabama Consolidated Returns

07/11/2001

810-3-36-.01

Corporate Distributions (Repealed, Effective March 7, 2000)

03/07/2000

810-3-38-.01

Additional Deductions Allowed for Corporations

09/30/1994

810-3-38-.02

Additional Credits Allowed for Corporations

09/30/1994

810-3-39-.01

Corporation Returns

06/07/2000

810-3-39-.02

Extension of Time for filing a Corporation Return

12/31/2008

810-3-39-.03

Consolidated Filing

11/19/2010

810-3-39-.04

Incentives Rules for Alabama Affiliated Groups Filing Consolidated Alabama Income Tax Returns

06/07/2000

810-3-39-.05

Taxable Years Following an Election Period for an Alabama Affiliated Group

06/07/2000

810-3-39-.06

Mechanics of Consolidated Filing

06/07/2000

810-3-39-.07

Participation in the Federal/State Electronic Filing Program - Corporate Income Tax Returns

03/03/2014

810-3-39-.08

Requirements for the Alabama Electronic Corporate Income Tax Return

03/03/2015

810-3-39-.09

Requirements for the Corporate Income Tax Declaration for Electronic Filing

03/03/2015

810-3-39-.10

Requirements for Electronic Filing Software - Corporate Tax Returns

05/09/2014

810-3-39-.11

Acceptance into the Alabama Electronic Filing Program, Monitoring, and Revocation of Acceptance into the Program

02/21/2013

810-3-39-.12

Alabama Requirements for Mandatory E-File of Original Corporate Income Tax Returns

12/15/2015

810-3-39-.13

Alabama Requirements for Compliance with Administrative Rule 810-3-39-.12

03/04/2010

Estates & Trusts/Fiduciary
Rule Number Rule Title Effective Date

810-3-14-.11

REPEALED, Effective March 12, 2009

03/12/2009

810-3-25-.01

Taxable Income of Estates and Trusts, for Taxable Years Beginning Prior to January 1, 2005

01/31/2007

810-3-25-.02

Estate and Trust Charitable Contributions, (REPEALED, EFFECTIVE MAY 5, 2000)

05/05/2000

810-3-25-.03

Estate and Trust Taxable Income, (REPEALED, EFFECTIVE MAY 5, 2000)

05/05/2000

810-3-25-.04

Estates and Trusts Tax Computation, for Taxable Years Beginning Prior to January 1, 2005

01/31/2007

810-3-25-.05

Estates and Trusts Beneficiary Taxable Income, for Taxable Years Beginning Prior to January 1, 2005

01/31/2007

810-3-25-.06

Trusts Exempt from Taxation, for Taxable Years Beginning Prior to January 1, 2005

01/31/2007

810-3-25-.07

Estates and Trusts, Miscellaneous Information

12/31/2008

810-3-25-.08

Trusts and Estates Net Operating Loss, for Taxable Years Beginning Prior to January 1, 2005

01/31/2007

810-3-25-.10

Computation of Alabama Taxable Income for an Estate or Trust for Tax Years Beginning after December 31, 2004

01/31/2007

810-3-25-.11

Computation of Alabama Taxable Income for Beneficiaries and Owners for Tax Years Beginning after December 31, 2004

01/31/2007

810-3-25-.12

Computation of Alabama Distributable Net Income (DNI) for Tax Years Beginning after December 31, 2004

01/31/2007

810-3-25-.13

Applicability of the Subchapter J and Business Trust Conformity Act to Business Trusts

01/31/2007

810-3-25-.14

Alabama Grantor Trust Reporting Requirements

01/31/2007

810-3-25-.15

Computation of Alabama Taxable Income for a Foreign Trust, for Tax Years Beginning after December 31, 2004

01/31/2007

810-3-25-.16

Credit for Income Taxes Paid to Another State or Territory by a Resident Estate or Trust

01/31/2007

810-3-29-.01

Fiduciary Returns

10/01/1982

810-3-29-.02

Participation in the Federal/State Electronic Filing Program - Fiduciary Income Tax Returns

03/03/2014

810-3-29-.03

Requirements for the Alabama Electronic Fiduciary Income Tax Return

03/03/2015

810-3-29-.04

Requirements for the Fiduciary Income Tax Declaration for Electronic Filing

03/03/2014

810-3-29-.05

Requirements for Electronic Filing Software - Fiduciary Tax Returns

05/09/2014

810-3-29-.06

Acceptance into the Alabama Electronic Filing Program, Monitoring, and Revocation of Acceptance into the Program

03/03/2014

810-3-29-.07

Fiduciary Income Tax

01/09/2015

810-3-29-.08

Alabama Requirements for Mandatory E-File of Fiduciary Income Tax Returns

12/15/2015

S-Corporations
Rule Number Rule Title Effective Date

810-3-160-.01

Qualification Requirements for S Corporations

04/30/1998

810-3-161-.01

Computation of Taxable Income

05/05/2000

810-3-161-.02

LIFO Recapture

05/05/2000

810-3-162-.01

Income to be Reported by Shareholders

04/30/1998

810-3-163-.01

Transactions Involving Related Individuals

05/05/2000

810-3-164-.01

Adjustments to Basis of Stock and Indebtedness

05/05/2000

810-3-165-.01

Taxation of Actual Distributions by an Alabama S Corporation

05/05/2000

810-3-166-.01

Alabama Accumulated Adjustments Account

05/05/2000

810-3-167-.01

Applicability of Income Tax Rules & Regulations

05/05/2000

810-3-168-.01

Net Operating Loss Deduction for S Corporations

05/05/2000

810-3-169-.01

Adjustments to Earnings and Profits

05/05/2000

810-3-170-.01

Two-Percent Rule (Repealed 5/5/2000)

05/05/2000

810-3-171-.01

Determination of Shareholder's Prorata Share

05/05/2000

810-3-172-.01

Post-Termination Transition Period

05/05/2000

810-3-173-.01

Applicability of Federal Rules & Regulations

05/05/2000

810-3-174-.01

Repealed, 05/05/2000

05/05/2000

810-3-174-.02

Built-in Gains Tax

05/05/2000

810-3-175-.01

Passive Investment Income Tax

05/05/2000

810-3-176-.01

Composite Returns of Alabama S Corporations

03/12/2009

Partnerships
Rule Number Rule Title Effective Date

810-3-8-.20

Recognition of Gain or Loss on Transfer of Property to and Distribution of Property by a Subchapter K Entity

06/02/1999

810-3-24-.01

Taxability of Partnership Income

04/24/1989

810-3-24-.02

Computation of Partnership Income (or Loss)

07/27/1988

810-3-24-.03

Partner's Distributive Share of Partnership Income (or Loss)

07/27/1988

810-3-24-.04

Transactions Between Partner and Partnership

07/27/1988

810-3-24-.05

Partner's Basis in Partnership Interest

07/27/1988

810-3-24.1-.01

Composite Returns of Subchapter of K Entities

08/21/2015

810-3-24.2-.01

Composite Returns of Pass-through Entities

08/31/2010

810-3-24.2-02

Qualified Investment Partnerships

10/01/2014

810-3-24.2-.03

Other Qualified Investment Partnership Matters

08/31/2010

810-3-28-.01

Partnership Returns

01/21/2017

810-3-28-.02

Participation in the Federal/State Electronic Filing Program - Partnership/LLC Returns of Income

03/03/2014

810-3-28-.03

Requirements for the Alabama Electronic Partnership/LLC Return of Income

03/03/2014

810-3-28-.04

Requirements for the Partnership/LLC Return of Income Declaration for Electronic Filing

03/03/2015

810-3-28-.05

Requirements for Electronic Filing Software - Partnership/LLC Returns

05/09/2014

810-3-28-.06

Acceptance into the Alabama Electronic Filing Program, Monitoring, and Revocation of Acceptance into the Program

02/21/2013

810-3-28-.07

Alabama Requirements for Mandatory E-File of Original Partnership/Limited Liability Company Income Tax Returns

12/15/2015

810-3-28-.08

Alabama Requirements for Compliance with Administrative Rule 810-3-28-.07

03/04/2010

Withholding
Rule Number Rule Title Effective Date

810-3-26-.01

Information Returns

03/28/2016

810-3-26-.02

Voluntary Withholding of Alabama Income Tax from Nonwage Payments

03/28/2016

810-3-70-.01

Definitions

12/08/2008

810-3-70-.02

Retention of Payroll Records

08/30/1999

810-3-70-.03

Provisional Construction Employers

07/11/2008

810-3-71-.01

Employers Required to Withhold Tax from Wages

06/07/2000

810-3-71-.02

Computing Tax Withheld

03/03/2014

810-3-71-.03

Job Development Fee

09/30/1994

810-3-71-.04

Information Submitted to the Department by the State Industrial Development Authority

06/07/2000

810-3-72-.01

Included and Excluded Wages

06/19/1992

810-3-72-.02

Supplemental Wage Payments and Vacation Pay (Repealed July 27, 1988)

07/27/1988

810-3-72-.03

Wages Paid on Behalf of Two or More Employers (Repealed July 27, 1988)

07/27/1988

810-3-73-.01

Withholding Exemption Certificates

05/20/2016

810-3-73.1-.01

Security Instrument Requirements

07/11/2008

810-3-73.1-.02

Compliance Requirements and Procedures Concerning Provisional Construction Employers

07/11/2008

810-3-74-.01

Withholding Returns and Payments.

08/21/2015

810-3-74-.02

Annual Returns (Repealed December 8, 1987)

12/08/1987

810-3-75-.01

Withholding Statement Furnished Employees

08/21/2015

810-3-75-.02

Extensions of Time for Filing Reports Under Withholding Laws

06/07/2000

810-3-75-.03

Annual Returns of Withholding Tax Information

08/21/2015

810-3-75-.04

Voluntary Withholding

08/21/2015

810-3-75-.05

Third-Party Reporting Requirements

08/21/2015

810-3-76-.01

Liability for Tax Withheld

06/07/2000

810-3-77-.01

Withholding Tax Refunds to Employers

06/07/2000

810-3-78-.01

Credit for Tax Withheld

08/21/2015

810-3-80-.02

Retention of Payroll Records (Repealed 06/07/2000) 06/07/2000
Business Privilege Tax
Rule Number Rule Title Effective Date
810-2-8-.01  Taxable Income for Determining the Applicable Privilege Tax Rate 08/30/2000
810-2-8-.02 Determination of the Apportionment Factors for the Privilege Tax 08/30/2000
810-2-8-.03 Execution of Privilege Tax Return 04/24/2001
810-2-8-.04 Business Privilege Tax - Transition Rules from a Calendar Year Basis to a Fiscal Year Basis 04/24/2001
810-2-8-.05 Election to File as a Family Limited Liability Entity 01/19/2005
810-2-8-.06 Extension of Time for Filing of Business Privilege Tax Returns 12/31/2008
810-2-8-.07 Definition of Homeowners Association for Purposes of Administering the Alabama Business Privilege Tax Law 09/24/2009
810-2-8-.09 Business Privilege Tax Filing Requirements for Disregarded Entities and Owners of Disregarded Entities 03/30/2011
810-2-8-.10 Business Privilege Tax Filing Requirements, Clarifications and Explanations 03/30/2011
810-2-8-.11 Issuance of a Certificate of Good Standing for the Alabama Business Privilege Tax 01/13/2016
810-2-8-.12 Requirements for the Alabama Electronic Business Privilege Tax Return 05/14/2013
810-2-8-.13 Requirements for the Business Privilege Tax Declaration for Electronic Filing 05/14/2013
810-2-8-.14 Requirements for Electronic Filing Software 05/14/2013
810-2-8-.15 Acceptance into the Alabama Electronic Filing Program, Monitoring, and Revocation of Acceptance into the Program 05/14/2013
810-2-8-.16 Alabama Requirements for Mandatory E-File of Business Privilege Tax Returns 12/15/2015
Financial Institution Excise Tax
Rule Number Rule Title Effective Date
810-9-1-.01 Definitions 08/29/2016
810-9-1-.02 Returns 07/11/2001
810-9-1-.03 Refund Claims 07/11/2001
810-9-1-.04 Credits Against the Tax 10/01/1982
810-9-1-.05 Apportionment and Allocation of Net Income of Financial Institutions (For Tax Years Prior to 01/01/2017) 03/27/2001
810-9-1-.05 Apportionment and Allocation of Net Income of Financial Institutions (For Tax Years 01/01/2017 and Forward) 03/28/2016
Multistate Tax
Rule Number Rule Title Effective Date
810-27-1-.01 Multisate Tax Compact Rule Definitions 06/25/2016
810-27-1-.02 Application of Apportionment and Allocation 06/25/2016
810-27-1-.09 Apportionment Formula: Double Weighting the Sales Factor 06/25/2016
810-27-1-.10 Property Factor 06/25/2016
810-27-1-.11 Property Factor: Valuation 06/25/2016
810-27-1-.12 Property Factor: Averaging Property Values 06/25/2016
810-27-1-.13 Payroll Factor: In General 06/25/2016
810-27-1-.14 Payroll Factor: Compensation Paid in this State 06/25/2016
810-27-1-.15 Sales Factor 06/25/2016
810-27-1-.16 Sales Factor: Tangible Personal Property 06/25/2016
810-27-1-.17 Sales Factor: Sourcing Sales Derived from Services Rendered to Individual and Unrelated Business Customers 06/25/2016
810-27-1-.18 Special Rules 11/20/2016
810-27-1-.18.01 Special Rules: Airlines 11/20/2016
810-27-1-.18.02 Special Rules: Construction Contractors 11/20/2016
810-27-1-.18.03 Special Rules: Publishing 11/20/2016
810-27-1-.18.04 Special Rules: Railroads 11/20/2016
810-27-1-.18.05 Special Rules: Television and Radio Broadcasting 11/20/2016
810-27-1-.18.06 Special Rules: Trucking Companies 11/20/2016
810-27-1-.18.07 Special Rules: Telecommunications and Ancillary Service Providers 11/20/2016
810-27-1-.19 Public Law 86-272 Exemption from Income Tax 06/25/2016
810-27-1-4-.01 Multistate Tax Compact Regulation Definitions 06/25/2016
8101-27-1-4-.02 Application of Apportionment and Allocation 06/25/2016
810-27-1-4-.03 Taxable in Another State 07/15/1994
810-27-1-4-.04 RESERVED  
810-27-1-4-.05 RESERVED  
810-27-1-4-.06 RESERVED  
810-27-1-4-.07 RESERVED  
810-27-1-4-.08 RESERVED  
810-27-1-4-.09 Apportionment Formula 06/25/2016
810-27-1-4-.09.01 Apportionment Formula: Double Weighting the Sales Factor 06/25/2016
810-27-1-4-.10 Property Factor 06/25/2016
810-;27-1-4-.11 Property Factor: Valuation 06/25/2016
810-27-1-4-.12 Property Factor: Averaging Property Values 06/25/2016
810-27-1-4-.13 Payroll Factor 06/25/2016
810-27-1-4-.14 Payroll Factor: Compensation Paid in this State 06/25/2016
810-27-1-4-.15 Sales Factor 06/25/2016
810-2-1-4-.16 Sales Factor: Tangible Personal Property 06/25/2016
810-27-1-4-.17 Sales Factor: Sales Other Than Sales of Tangible Personal Property 06/25/2016
810-27-1-4-.17-.01 Sales Factor: Sourcing Sales Derived from Services Rendered to Individual and Unrelated Business Customers 04/09/2013
810-27-1-4-.18 Special Rules 06/25/2016
810-27-1-4-.19 Public Law 86-272 Exemption from Income Tax 06/25/2016