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Important Notices!
Alabama Department of Revenue - Business & License Tax Division - Administrative Rules

Administrative Rules

Rule Number Rule Title Effective Date
810-7-1-.01 Tobacco Tax-Administration and Enforcement of the Provisions of the Alabama Tobacco Tax Act Insofar as it relates to Damaged Cigarettes and other Damaged Tobacco Products while being Transported or while in the Custody of Warehousemen or Carriers, and Particularly as to How Such Damaged Products are to be Stamped and the Tax Thereon is to be Paid where They are sold or How such Damaged Products Might Otherwise be Disposed of 3/24/1970
810-7-1-.02 Tobacco Tax Refunds Applicable to all Wholesale Dealers of Tobacco Products 10/01/1982
810-7-1-.03 Tobacco Tax Rules Applicable to National Guard Canteens 10/01/1982
810-7-1-.04 Policy as to Snuff Manufacturers-Merchandise that is to be Destroyed 10/01/1982
810-7-1-.05 Tobacco Administration Concerning Manufacturers and their Salesmen 10/01/1982
810-7-1-.06 Gummed Cigarette Rolling Paper Tax 10/01/1982
810-7-1-.07 Computing Tobacco Tax on Give-Away Sample Cigarettes and Tobacco Products Other than Cigarettes. 8/30/2013
810-7-1-.08 Procedure for Reporting and Payment of Tobacco Taxes on Tobacco Products Other Than Cigarettes 3/28/2003
810-7-1-.09 Procedure for Reporting and Payment of County Tobacco Taxes on Cigarettes and Submission of Tobacco Reports 10/01/2010
810-7-1-.10 Procedure Pertaining to the Exemption of Certain Organizations from State Tobacco and Playing Card Taxes 09/18/1992
810-7-1-.11 Procedures Pertaining to the Escrow Provisions and Tobacco Master Settlement Agreement Complementary Legislation Concerning Tobacco Manufacturers 6/15/2011
810-7-1-.13 Procedures for Taxing Snuff, Moist Snuff (Roll Snuff) and Smokeless Tobacco (Tobacco Similar in Composition to Snuff). 06/08/2007
810-7-1-.14 Tobacco Product Manufacturers Certificate of Compliance 09/17/2004
810-7-1-.15 Directory of Cigarettes Approved For Stamping and Sale in Alabama 09/17/2004
810-7-1-.16 Updates and Changes to the Directory of Cigarettes Approved for Stamping and Sale and Appeals Therefrom 09/17/2004
810-7-1-.17 Quarterly Certifications and Escrow Deposits 09/17/2004
810-7-1-.18 Disclosures of Information 09/17/2004
810-7-1-.22 Procedures Pertaining to Manufacturers of Tobacco Products Relating to Commercial Cigarette-Making or Rolling Machines 01/11/2012
810-7-1-.23 Electronic Filing and Payment of State and State-administered County Tobacco Taxes 05/25/2012
810-7-1-.25 Electronic Filing of Monthly Wholesaler Reports, Schedule D Reports, Manufacturer Reports, Manufacturer Certifications, and Any New Tobacco Returns/Reports 3/29/2013
810-7-1-.26 Procedures for Reporting Sales of Tobacco Products for Resale in this State 10/1/2014
810-7-1-.27 Non-Participating Manufacturer's Bond (including Importers, if Applicable) 10/1/2014
810-7-1-.28 Wholesaler's and Distributor's Schedule D Reporting of Cigarette Sales to Federally-Recognized Indian Tribes Relating to the Escrow Provisions and MSA Complementary Legislation 10/1/2014
810-7-1-.29 Duplicate Tobacco Invoices 4/29/2015
810-7-1-.30 Suspension of the Playing Cards Tax 04/20/2015
Motor Fuels
Rule Number Rule Title Effective Date
810-8-1-.01 Criteria for Governing Bodies of Counties and Incorporated Municipalities to Receive Refund of Motor Fuel Excise Taxes. 8/30/2013
810-8-1-.02 Application of Excise Tax on Blendstocks 7/30/2016
810-8-1-.04 Sales of Motor Fuel in the Bulk Transfer/Terminal System 10/17/2013
810-8-1-.05 Flash Sales at the Terminal Allowed Under Specific Conditions 03/03/2015
810-8-1-.11 Refund Policy Pertaining to the Exemption of Certain Organizations from State Gasoline and Diesel Fuel Excise Taxes 8/3/2012
810-8-1-.13 Miscellaneous Refund Provisions 1/13/2016
810-8-1-.14 Loss of Taxable Fuel Petition for Refund For Losses and Contamination of Motor Fuel 8/3/2012
810-8-1-.17 Dyed Motor Fuel for a Motor Vehicle used Exclusively "Off the Highway" 8/3/2012
810-8-1-.20 Motor Fuel Sales to the United States 8/3/2012
810-8-1-.21.01 Refund of Diesel Fuel Excise Tax for Off-Road Use 8/3/2012
810-8-1-.22 Exemptions Pertaining to the Additional Excise Tax on Lubricating Oil 8/30/2013
810-8-1-.23 Exempt Entity Petition for Refund for Tax-Paid Gasoline & Undyed Diesel Fuel 8/3/2012
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
810-8-1-.25 Refund Policy Regarding Wholesale Oil License Fee on Diesel Fuel Diverted to Another State 2/7/2014
810-8-1-.25.02 Permit Issued to Pay Lubricating Oil Tax Directly to the Department of Revenue 12/1/2014
810-8-1-.26 Licensed Distributor Refund for Sales to Licensed Exempt Entities 8/3/2012
810-8-1-.27 Licensed Exporter Refunds 8/3/2012
810-8-1-.28 Diesel Fuel Defined for Wholesale Oil License Fee/Import License Fee 11/21/2013
810-8-1-.29 Deposits in Lieu of Surety Bonds 8/3/2012
810-8-1-.31 Sale 8/3/2012
810-8-1-.47.01 Dyed Motor Fuels Sold for Exclusive Off-Road Use 8/3/2012
810-8-1-.53 Electronic Filing of Lubricating Oils Tax Returns 8/3/2012
810-8-1-.54 Electronic Filing of Returns and Reports 8/3/2012
810-8-1-.56 Sales Records of a Licensed Distributor 8/3/2012
810-8-1-.57 Net Gallons 8/3/2012
810-8-1-.58 Motor Fuel Floor-Stocks Tax Return 8/3/2012
810-8-1-.59 Motor Fuel Back Up Tax Report 8/3/2012
810-8-1-.60 Credit Card Issuer Petition for Refund for Gasoline & Undyed Diesel Fuel Purchases by Licensed Exempt Entities 9/3/2012
810-8-1-.63 Supplier Twenty Day Notification 8/3/2012
810-8-1-.64 Motor Fuel Discounts 10/1/2012
810-8-1-.65 Wholesale Oil License Fee/Import License Fee Return Required 8/30/2013
810-8-1-.66 Inspection Fee Bond Calculations 7/30/2016
810-8-1-.67 Inspection Fee Floor-Stocks Return 7/30/2016
810-8-1-.68 Electronic Filing of Inspection Fee Returns 7/30/2016
810-8-1-.69 Inspection Fee Back Up Tax Report 7/30/2016
Severance & License
Rule Number Rule Title Effective Date
810-8-2-.01 Coal Severance Tax - Moisture Content 07/13/2013
810-8-5-.03 Fee for Cost Incurred in Providing Copies of Privilege/Automotive Dismantler License or BID Card Records 08/30/2013
810-8-5-.05 Clarification of Definitions and Exemptions for Lumber and Timber Dealers 06/17/1999
810-8-5-.10 State Boards and Agencies Registration Form 11/30/2006
810-8-5-.11 Mechanism to be Used to Notify Municipalities 11/30/2006
810-8-5-.12 Buyers' Identification Cards for Automotive Dismantlers and Parts Recyclers 09/19/2008
810-8-5-.14 Internet-Based Automotive Dismantler and Parts Recycler and BID Card Applications and Fees 09/3/2012
810-8-5-.15 Five Year Business License Adjustment 09/26/2012
810-8-5-.16 Electronic Filing of Severance Tax Returns and Supporting Supplemental Forms 09/26/2012
810-8-5-.17 Surety Bonds for Automotive Dismantlers and Parts Recyclers 01/13/2016
810-8-5-.18 Bond Claims for Automotive Dismantlers and Parts Recyclers 08/30/2013
810-8-6-.01 Determining Gross Value or Market Price of Oil or Gas at the Point of Production 04/01/1997
810-8-6-.02 Procedures for Reporting and Remitting Oil & Gas Production and Privilege Taxes for Offshore Production 03/4/2010
810-8-6-.03 Procedures for Reporting and Remitting Oil & Gas Privilege Taxes for Wells Located within the Corporate Limits or Police Jurisdiction of a Municipality 03/4/2010
810-8-6-.04 Electronic Filing and Payment of Oil and Gas Production and Privilege Taxes 06/15/2011
810-8-7-.01 Scope of the Rules 01/11/2013
810-8-7-.02 Definitions 01/11/2013
810-8-7-.03 Exemptions 01/11/2013
810-8-7-.04 Sales Subject to the Tax 01/11/2013
810-8-7-.05 Producer's Responsibility to Collect and Remit the Tax 01/11/2013
810-8-7-.06 Purchaser's Responsibility to Remit the Tax 01/11/2013
810-8-7-.07 Application of the Tax 01/11/2013
810-8-7-.08 Conversion of Cubic Yards to Tons 01/11/2013
Environmental Tax
Rule Number Rule Title Effective Date
810-7-1-.20 Procedures for Reporting and Remitting Solid Waste Disposal Fees 02/10/2009
810-7-1-.21 Electronic Filing and Payment of the Alabama Underground and Aboveground Storage Tank Trust Fund Charge 06/15/2011
810-7-1-.24 Electronic Filing of Hazardous Waste Fee, Solid Waste Fee, Pari-Mutuel Pool Tax and State Horse Wagering Fee Returns 09/26/2012
810-8-1-.12 Alabama Scrap Tire Environmental Fee Application and Filing Procedure 10/1/2010
810-8-1-.12.01 Electronic Filing of Scrap Tire Environmental Fee Returns 3/30/2011