MONTGOMERY— The Alabama Department of Revenue (ALDOR) will hold the following rule hearings on December 7 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, December 7, 2021, at 1:30 p.m.
810-27-1-.01 Multistate Tax Compact Rule Definitions, amended.
810-27-1-.02 Application Of Apportionment And Allocation, amended.
810-27-1-.10 Property Factor, amended.
810-27-1-.11 Property Factor: Valuation, amended.
810-27-1-.12 Property Factor: Averaging Property Value, amended.
810-27-1-.13 Payroll Factor: In General, amended.
810-27-1-.16 Sales Factor: Tangible Personal Property, amended.
810-27-1-.17 Sales Factor: Sourcing Sales Derived From Services Rendered To Individual And Unrelated Business Customers, amended.
810-27-1-.18 Special Rules, amended.
810-27-1-.18.01 Special Rules: Airlines, amended.
810-27-1-.18.02 Special Rules: Construction Contractors, amended.
810-27-1-.18.03 Special Rules: Publishing, amended.
810-27-1-.18.04 Special Rules: Railroads, amended.
810-27-1-.18.05 Special Rules: Television and Radio Broadcasting, amended.
810-27-1-.18.06 Special Rules: Trucking Companies, amended.
810-27-1-.18.07 Special Rules: Telecommunications and Ancillary Service Providers, amended.
810-3-61-.02 Credits for Contributions to Scholarship Granting Organizations (SGOs), amended.
810-5-1-.232 United States Armed Forces Retired Distinctive License Plates, new/repealed.
810-5-1-.239 Registration of Vehicles Used Exclusively To Transport Raw Cotton, repealed.
810-5-75-03 Issuance of a Certificate of Title for an Imported Vehicle, amended.
810-6-3-.24 Sales to Foreign Governments, Diplomatic and Consular Officials, new/repealed.
810-7-1-.32 E-Liquid and Alternative Nicotine Product Manufacturers Certification, new.
810-9-1-.06 Financial Institutions Federal Income Tax (FIT) Deduction, new.
Copies of a proposed rule may be downloaded from the website, where all rulemaking hearings conducted by ALDOR are posted.