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Proposed Rule Changes

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

  1. Proposed Rule Filed with LSA (3rd week of each month)
  2. Notice of Intended Action published in the Alabama Administrative Monthly §41-22-5(a)(1)
  3. Department holds Public Hearing 35 – 90 days from publication date §41-22-5(a)(1)
  4. Hearing Officer makes recommendation to Revenue Commissioner
  5. Final Approval from Revenue Commissioner
  6. Final Rule must be filed with LSA within 90 days of Public Hearing §41-22-6(b)
  7. A business impact statement included, if required §41-22-5.1(c)
  8. 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 StatusRule NumberDescriptionIntended ActionSubstance of Proposed ActionDate/Time
Upcoming Rule Hearings
810-4-1-.28
Uniform Procedures for the Limitation on Assessed Value Increases for Class II and Class III Real PropertyNewPursuant 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
810-12-1-.02
Assessment Procedures - 100% PENALTYRepealedIn 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 OF REVENUE V. TY P. TAYLOR, the below rule has been reviewed and is being repealed.Tuesday, August 6, 2024 at 1:30 p.m.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
810-12-1-.03
Waiver and Agreement - 100% PENALTYRepealedIn 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
810-12-1-.04
Jeopardy Assessment - 100% PENALTYRepealedIn 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
810-2-8-.06
Extension of Time for Filing of Business Privilege Tax Returns.AmendedAdd 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.