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Administrative Rules

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20 Total Administrative Rules

Access Administrative Rules for each tax division below. The list is currently sorted by division. You may search for a specific rule by typing in the search bar, You may filter by division, tax type, and status using the dropdown menus to the left of the table.

View the list of proposed rule changes, including the date, time and location of the Public Hearing, and rules pending final adoption here.

Number
Title
Division
Tax/Categories
Status
Effective Date
810-3-36-.01
Electing Pass-Through Entity Returns
Income Tax
S-Corporation Tax
Adopted
02/13/2022
810-3-176-.01
Composite Returns of Alabama S Corporations
Income Tax
S-Corporation Tax
Amended
03/23/2018
810-3-175-.01
Passive Investment Income Tax
Income Tax
S-Corporation Tax
Amended
05/29/2017
810-3-174-.02
Built-in Gains Tax
Income Tax
S-Corporation Tax
Amended
05/29/2017
810-3-174-.01
Repealed 5/5/00
Income Tax
S-Corporation Tax
Repealed
05/05/2000
810-3-173-.01
Applicability of Federal Rules and Regulations
Income Tax
S-Corporation Tax
Amended
05/05/2000
810-3-172-.01
Post-Termination Transition Period
Income Tax
S-Corporation Tax
Amended
05/05/2000
810-3-171-.01
Determination of Shareholder's Prorata Share
Income Tax
S-Corporation Tax
Amended
05/05/2000
810-3-170-.01
Two-Percent Rule (Repealed 5/5/2000)
Income Tax
S-Corporation Tax
Repealed
05/05/2000
810-3-169-.01
Adjustments to Earnings and Profits
Income Tax
S-Corporation Tax
Amended
05/05/2000
810-3-168-.01
Net Operating Loss Deduction for S Corporations
Income Tax
S-Corporation Tax
Amended
05/05/2000
810-3-167-.01
Applicability of Income Tax Rules & Regulations
Income Tax
S-Corporation Tax
Amended
05/05/2000
810-3-166-.01
Alabama Accumulated Adjustments Account
Income Tax
S-Corporation Tax
Amended
05/05/2000
810-3-165-.01
Taxation of Actual Distributions by an Alabama S Corporation
Income Tax
S-Corporation Tax
Amended
05/05/2000
810-3-164-.01
Adjustments to Basis of Stock and Indebtedness
Income Tax
S-Corporation Tax
Amended
05/05/2000
810-3-163-.01
Transactions Involving Related Individuals
Income Tax
S-Corporation Tax
Amended
05/05/2000
810-3-162-.01
Income to be Reported by Shareholders
Income Tax
S-Corporation Tax
Amended
09/07/2011
810-3-161-.02
LIFO Recapture
Income Tax
S-Corporation Tax
Amended
05/05/2000
810-3-161-.01
Computation of Taxable Income
Income Tax
S-Corporation Tax
Amended
05/05/2000
810-3-160-.01
Qualification Requirements for S Corporations
Income Tax
S-Corporation Tax
Amended
04/30/1998