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October Public Hearing Notice

  • September 27, 2021

MONTGOMERY, Sept. 27, 2021 The Alabama Department of Revenue (ALDOR) will hold the following rule hearings on Oct. 5 via web conference. To participate in the upcoming web conference public hearing, please contact the Tax Policy and Governmental Affairs Division at taxpolicy@revenue.alabama.gov or 334-242-1380 to obtain the appropriate sign-in information. Rule actions are needed to comply with recent law changes, new guidelines or procedures. Hearing dates, times and proposed rule actions are detailed below. 

Tuesday, Oct. 5, 2021, at 1:30 p.m.

810-3-36-.01 Electing Pass-Through Entity Returns, new.

810-4-1-.05 Payment of Ad Valorem Tax using the Fleet Online Registration and Tax (FORT) System, new.

810-4-1-.06 Valuation of Low-Income Housing Tax Credit Multifamily Housing, new.

810-5-1-.200 Fleet Online Registration and Tax (FORT) System, new.

810-5-1-.215 Vintage Vehicle License Plates, new/repealed.

810-5-1-.236 God Bless America Distinctive License Plates, repealed.

810-5-75-.42 Dealer Designated Agent Records, amended.

810-6-1-.04 Radio And Television Antennas And Television Satellite Dishes, amended.

810-6-1-.183 Used and Secondhand Property, repealed.

810-6-1-.27 Building Materials, new/repealed.

810-6-1-.28 Building Materials Defined, repealed.

810-6-1-.33 Casual Sales, new/repealed.

810-6-2-.90.04 Requirements for Certain Marketplace Facilitators and Marketplace Sellers, amended.

810-6-3-.37.03 Exemption for Certain Items Furnished To Medicaid Recipients, amended.

810-6-5-.02.02 Informational Report For Entities Having A Statutory Exemption From The Payment Of Sales, Use, And Lodgings Taxes, amended.

810-6-5-.36.01 Sales of Prepaid Wireless Service, amended.

810-7-1-.09 Procedure for Reporting and Payment of County Tobacco Taxes on Cigarettes and Submission of Tobacco Reports and Registration Requirements, amended.

810-8-1-.67 Inspection Fee Floor-Stocks Return, repealed.

810-8-6-.01 Determining Gross Value or Market Price of Oil or Gas at the Point of Production, amended.

810-9-1-.02 Returns, new/repealed.

Copies of a proposed rule may be downloaded from the website, where all rulemaking hearings conducted by ALDOR are posted.