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Legal

Find and research the Alabama Department of Revenue’s legal programs, rules, acts, and information regarding litigation.

Administrative Rules

Research Alabama tax rules pertaining to all taxes administered.

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Revenue Rulings

Read up-to-date Revenue Rulings and find out how to request a new ruling.

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Investigations

Learn how ADOR investigates tax crimes to deter tax cheating.

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Tax Policy and Governmental Affairs

Research legislation, annual revenue estimates, and other analyses on revenue-related legislation.

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Nexus Questionnaire

Access the Nexus Questionnaire for businesses.

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Vendor Affidavit

Learn more about requirements for business entities and employers to enroll in the Federal E-verify Program.

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Voluntary Disclosure

Access guidelines on the Voluntary Disclosure Program.

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Division Information

Find out more regarding litigation matters represented by attorneys in the Legal Division.

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Code of Alabama 1975

Access the Code of Alabama through the Alabama Legislature website.

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Search Rulings

Search Administrative Law Judge Rulings from 1983 through October 1, 2014. You may also visit the Alabama Tax Tribunal website for rulings after October 1, 2014.

Links

The external links below refer to various programs and resources related to legal issues.