Key:
- Upcoming Rule Hearings: Awaiting Public Hearing
- Rules Pending Agency Certification: Hearing Held; 90 days to Certification
- Rules Pending Final Adoption: Awaiting Required 45 day Period for Legislative Oversight Review
Rulemaking Timeline Under Administrative Procedures Act Title 41 Chapter 22
- Proposed Rule Filed with LSA (3rd week of each month)
- Notice of Intended Action published in the Alabama Administrative Monthly §41-22-5(a)(1)
- Department holds Public Hearing 35 – 90 days from publication date §41-22-5(a)(1)
- Hearing Officer makes recommendation to Revenue Commissioner
- Final Approval from Revenue Commissioner
- Final Rule must be filed with LSA within 90 days of Public Hearing §41-22-6(b)
- A business impact statement included, if required §41-22-5.1(c)
- Rule becomes effective 45 days after the Certification of the Administrative Rule is published in the Administrative Monthly §41-22-6(c)
Upcoming Rule Hearings
All interested parties may present their views in writing to the Secretary of the Alabama Department of Revenue, Room 4131, Gordon Persons Building, 50 N Ripley Street, Montgomery, Alabama 36132 at any time during the thirty-five (35) day period following publication of the notice or by appearing at the hearing.
Public hearings will be conducted via web-conference. To participate in an 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 for a specific public hearing date.
Search Rules
Rule Status
Rule Number
Intended Action
Date/Time
Rule Status | Rule Number | Description | Intended Action | Substance of Proposed Action | Date/Time |
---|---|---|---|---|---|
Upcoming Rule Hearings
| Uniform Procedures for the Limitation on Assessed Value Increases for Class II and Class III Real Property | New | Pursuant to the passage of Act 2024-344, this rule is being promulgated to provide procedures and guidelines for the application of the assessed value limitation on Class II and Class III real property. | Tuesday, August 6, 2024 at 1:30 p.m. | |
Upcoming Rule Hearings
| Assessment Procedures - 100% PENALTY | Repealed | In compliance with Circuit Court decision 01-CV-2017-904133.00 STATE OF ALABAMA DEPT. OF REVENUE V. TY P. TAYLOR, the below rule has been reviewed and is being repealed. | Tuesday, August 6, 2024 at 1:30 p.m. | |
Upcoming Rule Hearings
| Waiver and Agreement - 100% PENALTY | Repealed | In compliance with Circuit Court decision 01-CV-2017-904133.00 STATE OF ALABAMA DEPT. OF REVENUE V. TY P. TAYLOR, the below rule has been reviewed and is being repealed. | Tuesday, August 6, 2024 at 1:30 p.m. | |
Upcoming Rule Hearings
| Jeopardy Assessment - 100% PENALTY | Repealed | In compliance with Circuit Court decision 01-CV-2017-904133.00 STATE OF ALABAMA DEPT. OF REVENUE V. TY P. TAYLOR, the below rule has been reviewed and is being repealed. | Tuesday, August 6, 2024 at 1:30 p.m. | |
Upcoming Rule Hearings
| Extension of Time for Filing of Business Privilege Tax Returns. | Amended | Add clarifying language concerning automatic return extension. | Tuesday, August 6, 2024 at 1:30 p.m. |
In accordance with Governor Ivey’s Executive Order 735, ALDOR has conducted an inventory of the Administrative Code Chapter 810.