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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, or sort the list by clicking on any of the column headers. You may filter by division, tax type, and status using the dropdown menus at the bottom 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 Type | Status | Date |
---|---|---|---|---|---|
Number | Title | Division | Tax Type | Status | Date |
810-7-1-.01 | Damaged Cigarettes and other Damaged Tobacco Products | Business & License | State Tobacco Products | Adopted | 03/24/1970 |
810-7-1-.02 | Tobacco Tax Refunds Applicable to all Wholesale Dealers of Tobacco Products | Business & License | State Tobacco Products | Adopted | 10/01/1982 |
810-7-1-.03 | Tobacco Tax Rules Applicable to National Guard Canteens | Business & License | State Tobacco Products | Adopted | 10/01/1982 |
810-7-1-.04 | Refund for Tobacco Products Destroyed by a Manufacturer | Business & License | State Tobacco Products | Amended | 12/31/2018 |
810-7-1-.05 | Tobacco Administration Concerning Manufacturers and Their Salesmen | Business & License | State Tobacco Products | Amended | 11/08/2018 |
810-7-1-.06 | Gummed Cigarette Rolling Paper Tax | Business & License | State Tobacco Products | Amended | 12/31/2018 |
810-7-1-.07 | Computing Tobacco Tax on Give-Away Sample Cigarettes and Tobacco Products Other than Cigarettes | Business & License | State Tobacco Products | Amended | 08/30/2013 |
810-7-1-.08 | Procedure for Reporting and Payment of Tobacco Taxes on Tobacco Products Other Than Cigarettes | Business & License | State Tobacco Products | Amended | 03/28/2003 |
810-7-1-.09 | Procedure for Reporting and Payment of County Tobacco Taxes on Cigarettes and Submission of Tobacco Reports and Registration Requirements | Business & License | State Tobacco Products | Adopted | 10/01/2010 |
810-7-1-.10 | Procedure Pertaining to the Exemption of Certain Organizations from State Tobacco and Playing Card Taxes | Business & License | State Tobacco Products | Adopted | 09/18/1992 |
810-7-1-.11 | Procedures Pertaining to the Escrow Provisions and Tobacco Master Settlement Agreement Complementary Legislation Concerning Tobacco Manufacturers | Business & License | State Tobacco Products | Adopted | 06/15/2011 |
810-3-1.1-.01 | Operating Rules | Income Tax | General | Amended | 06/18/2018 |
810-3-2-.02 | Corporations Subject to Alabama Income Tax | Income Tax | Corporate Tax | Amended | 03/11/2019 |
810-3-2-.03 | Estates, Trusts and Fiduciaries Subject to Alabama Income Tax | Income Tax | Fiduciary & Estate Tax | Amended | 10/23/1996 |
810-3-4-.01 | Interest or Other Income Received from Obligations of the United States or its Possessions, Agencies or Instrumentalities | Income Tax | General | Amended | 10/23/1996 |
810-3-6-.01 | Basis in Property | Income Tax | General | Amended | 10/23/1996 |
810-3-6-.02 | Basis for Computing Gain or Loss – Exceptions | Income Tax | General | Amended | 06/02/1999 |
810-3-6-.03 | Basis in Subchapter K Entity | Income Tax | General | Amended | 06/02/1999 |
810-3-6-.04 | Basis of Property Acquired by Gift or Transfer in Trust | Income Tax | General | Adopted | 06/02/1999 |
810-3-6-.05 | Property Transmitted at Death | Income Tax | General | Adopted | 06/02/1999 |
810-3-6-.06 | Basis of Property Acquired Upon Like-Kind Exchange | Income Tax | General | Adopted | 06/02/1999 |
810-3-6-.07 | Basis of Property Transferred to a Corporation | Income Tax | General | Adopted | 06/02/1999 |
810-3-6-.08 | Basis of Property Acquired on Liquidation of a Subsidiary | Income Tax | General | Adopted | 06/02/1999 |
810-3-6-.09 | Basis of Property of a Subsidiary after Acquisition | Income Tax | General | Adopted | 06/02/1999 |
810-3-6-.10 | Basis of Property Received in a Liquidation in which Gain or Loss is Recognized | Income Tax | General | Adopted | 06/02/1999 |
810-3-6-.11 | Basis of Stock after Stock Dividend | Income Tax | General | Adopted | 06/02/1999 |
810-3-6-.12 | Basis of Property Acquired in Connection with an Involuntary Conversion | Income Tax | General | Adopted | 06/02/1999 |
810-3-6-.13 | Basis of Property Acquired Before January 1, 1933 | Income Tax | General | Adopted | 06/02/1999 |
810-3-6-.14 | Basis of Property Acquired from a Spouse or Former Spouse | Income Tax | General | Adopted | 06/02/1999 |
810-3-6-.15 | Basis of Replacement Property in Sale of Stock to an Employee Stock Ownership Plan or Cooperative | Income Tax | General | Adopted | 06/02/1999 |
810-3-6-.16 | Basis of Property of Individuals Establishing Alabama Domicile | Income Tax | General | Adopted | 06/02/1999 |
810-3-6-.17 | Allocation of Basis | Income Tax | General | Adopted | 06/02/1999 |
810-3-8-.01 | Recognition of Gain or Loss | Income Tax | General | Amended | 10/23/1996 |
810-3-8-.02 | Like-Kind Exchanges of Property Held for Productive Use in Trade or Business or for Investment | Income Tax | General | Amended | 06/02/1999 |
810-3-8-.03 | Stock for Stock of the Same Corporation | Income Tax | General | Amended | 06/02/1999 |
810-3-8-.04 | Exchanges in Pursuance of a Plan of Reorganization | Income Tax | General | Amended | 06/02/1999 |
810-3-8-.05 | Transfer of Property to Corporation Controlled by Transferor | Income Tax | General | Amended | 06/02/1999 |
810-3-8-.06 | Involuntary Conversions | Income Tax | General | Amended | 06/02/1999 |
810-3-8-.08 | Exchange of Stock for Property | Income Tax | General | Amended | 06/02/1999 |
810-3-8-.09 | Complete Liquidation of Subsidiaries | Income Tax | General | Amended | 06/02/1999 |
810-3-8-.10 | Gain or Loss on Certain Liquidations | Income Tax | General | Amended | 04/08/1997 |
810-3-8-.11 | Election to Recognize Gain on Certain Liquidations | Income Tax | General | Amended | 06/02/1999 |
810-3-8-.19 | Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives | Income Tax | General | Amended | 06/02/1999 |
810-3-11-.01 | Inventory Procedures | Income Tax | General | Amended | 06/02/1999 |
810-3-13-.01 | Taxable Year | Income Tax | General | Amended | 08/27/2018 |
810-3-13-.02 | Maintenance of Accounting Records | Income Tax | General | Amended | 05/05/2000 |
810-3-13-.03 | Method of Accounting | Income Tax | General | Amended | 05/05/2000 |
810-3-13-.04 | Change in Method of Accounting | Income Tax | General | Amended | 05/05/2000 |
810-3-14-.01 | Gross Income in General | Income Tax | General | Amended | 09/07/2011 |
810-3-14-.02 | Exclusions from Gross Income | Income Tax | General | Repealed | 06/07/2000 |
810-3-14-.04 | Collections of Items Previously Deducted | Income Tax | General | Amended | 08/30/1999 |
810-3-14-.05 | Gross Income of Nonresidents | Income Tax | General | Amended | 10/23/1996 |
810-3-15-.01 | General Provisions | Income Tax | General | Repealed | 01/18/2000 |
810-3-15-.02 | Business Expenses | Income Tax | General | Adopted | 01/18/2000 |
810-3-15-.03 | Interest Expense | Income Tax | Individual Income Tax | Adopted | 01/18/2000 |
810-3-15-.04 | Deductibility of Taxes | Income Tax | General | Adopted | 01/18/2000 |
810-3-15-.05 | Depreciation, Amortization, and Section 179 Expense | Income Tax | General | Adopted | 01/18/2000 |
810-3-15-.06 | Depletion | Income Tax | General | Amended | 10/23/1996 |
810-3-15-.07 | Losses | Income Tax | General | Adopted | 01/18/2000 |
810-3-15-.17 | Charitable Contributions | Income Tax | General | Adopted | 01/18/2000 |
810-3-15.2-.01 | Net Operating Loss Carryback or Carryover | Income Tax | General | Adopted | 03/12/2009 |
810-3-15.3-.01 | Deductions for Small Business Health Insurance Premiums | Income Tax | General | Adopted | 01/16/2009 |
810-3-16-.01 | Basis for Depreciation and Depletion | Income Tax | General | Adopted | 04/24/1989 |
810-3-16-.02 | Allowable Capital Additions, Mines and Oil and Gas Wells | Income Tax | General | Adopted | 09/30/1982 |
810-3-17-.01 | Items Not Deductible | Income Tax | General | Amended | 01/13/2018 |
810-3-25-.09 | Reporting of Roth IRA Conversions for Part-Year Residents | Income Tax | General | Adopted | 05/05/2000 |
810-3-30-.01 | Permission to Change Accounting Period | Income Tax | General | Amended | 08/27/2018 |
810-3-30-.02 | Returns on Change of Accounting Period | Income Tax | General | Amended | 06/07/2000 |
810-3-31-.01 | Tax on Corporations | Income Tax | Corporate Tax | Repealed | 05/24/2018 |
810-3-31-.02 | Determination of Income from Multistate Operations | Income Tax | Partnership Tax | Adopted | 06/07/2000 |
810-3-40-.01 | Tax to be Reported on Prescribed Forms | Income Tax | General | Adopted | 06/07/2000 |
810-3-40-.02 | Whole Dollar Reporting | Income Tax | General | Adopted | 06/07/2000 |
810-3-42-.01 | Time of Payment of Tax | Income Tax | General | Amended | 06/07/2000 |
810-3-42-.02 | Extension of Time for Payment | Income Tax | General | Amended | 06/07/2000 |
810-3-44-.01 | Installment Basis – Sales of Real Estate and Casual Sales of Personal Property | Income Tax | General | Adopted | 05/15/1992 |
810-3-82-.01 | Declarations of Estimated Tax for Individuals | Income Tax | General | Repealed | 03/15/2021 |
810-3-82-.02 | Declaration of Estimated Tax for Corporations | Income Tax | General | Adopted | 07/27/1988 |
810-3-83-.01 | Payment on Declaration of Estimated Tax | Income Tax | General | Repealed | 03/15/2021 |
810-3-83-.02 | Payment on Declaration of Estimated Tax for Corporations | Income Tax | General | Repealed | 03/15/2021 |
810-3-135-.01 | Income Tax Credit for Qualifying Workplace Education Costs in the Basic Skills EducationProgram | Income Tax | General | Adopted | 02/08/1996 |
810-3-135-.02 | Reporting and Calculating Credit for Approved Basic Skills Education Program | Income Tax | General | Adopted | 02/08/1996 |
810-3-135-.03 | Corporate Income Tax Credit for Alabama Coal Producer | Income Tax | General | Adopted | 03/05/1996 |
810-3-136-.03 | Historic Rehabilitation Tax Credit of 2013-Improperly Obtained Tax Credits and Recapture of Tax Credits. | Income Tax | General | Amended | 02/19/2018 |
810-3-2-.01 | Individuals Subject to Alabama Income Tax | Income Tax | Individual Income Tax | Amended | 03/03/2014 |
810-3-3-.01 | Compensation of Federal Employees | Income Tax | Individual Income Tax | Amended | 10/23/1996 |
810-3-5-.01 | Tax on Individuals – (Repealed, Effective November 16, 2001) | Income Tax | Individual Income Tax | Repealed | 11/16/2001 |
810-3-8-.18 | Recognition of Gain or Loss on Transfer of Property to a Spouse or Former Spouse | Income Tax | Individual Income Tax | Amended | 06/02/1999 |
810-3-14-.03 | Gross Income of Farmers | Income Tax | Individual Income Tax | Amended | 06/07/2000 |
810-3-14-.06 | Payments by Employers for Past Services to Those No Longer in Their Employment; Payments to Widows of Deceased Employees | Income Tax | Individual Income Tax | Amended | 06/07/2000 |
810-3-14-.07 | Gross Income of Individuals | Income Tax | Individual Income Tax | Repealed | 11/16/2001 |
810-3-14-.08 | Gross Income of Individuals | Income Tax | Individual Income Tax | Repealed | 11/16/2001 |
810-3-14-.09 | Gross Income of Individuals | Income Tax | Individual Income Tax | Repealed | 06/07/2000 |
810-3-14-.10 | Gross Income of Individuals | Income Tax | Individual Income Tax | Repealed | 06/07/2000 |
810-3-15-.08 | Expenses and Losses of Farmers | Income Tax | Individual Income Tax | Repealed | 01/18/2000 |
810-3-15-.09 | Nontrade or Nonbusiness Expenses | Income Tax | Individual Income Tax | Adopted | 01/18/2000 |
810-3-15-.10 | Employee Business Expenses | Income Tax | Individual Income Tax | Repealed | 01/18/2000 |
810-3-15-.11 | Proration of Personal and Business Expenses | Income Tax | Individual Income Tax | Repealed | 01/18/2000 |
810-3-15-.12 | Moving Expenses | Income Tax | Individual Income Tax | Adopted | 01/18/2000 |
810-3-15-.13 | Alimony and Separate Maintenance Payments | Income Tax | Individual Income Tax | Adopted | 01/18/2000 |
810-3-15-.14 | Deductions Allowable for Retirement Savings – IRA, SEP and Keogh Plans | Income Tax | Individual Income Tax | Adopted | 01/18/2000 |
810-3-15-.15 | Disability Income Exclusion | Income Tax | Individual Income Tax | Repealed | 01/18/2000 |
810-3-15-.16 | Medical and Dental Expenses | Income Tax | Individual Income Tax | Adopted | 01/18/2000 |
810-3-15-.18 | Conversion of Primary Heating Source to Woo | Income Tax | Individual Income Tax | Repealed | 01/18/2000 |
810-3-15-.19 | Optional Standard Deduction | Income Tax | Individual Income Tax | Adopted | 01/18/2000 |
810-3-15-.20 | Federal Income Tax Deductions | Income Tax | Individual Income Tax | Amended | 05/19/2010 |
810-7-1-.13 | Procedures for Taxing Snuff, Moist Snuff (Roll Snuff) and Smokeless Tobacco (Tobacco Similar in Composition to Snuff) | Business & License | State Tobacco Products | Amended | 06/08/2007 |
810-7-1-.14 | Tobacco Product Manufacturers Certificate of Compliance | Business & License | State Tobacco Products | Amended | 11/16/2017 |
810-7-1-.15 | Directory of Cigarettes Approved For Stamping and Sale in Alabama | Business & License | State Tobacco Products | Adopted | 09/17/2004 |
810-7-1-.16 | Updates and Changes to the Directory of Cigarettes Approved for Stamping and Sale and Appeals Therefrom | Business & License | State Tobacco Products | Amended | 09/17/2004 |
810-7-1-.17 | Quarterly Certifications and Escrow Deposits | Business & License | State Tobacco Products | Adopted | 09/17/2004 |
810-7-1-.18 | Disclosures of Information | Business & License | State Tobacco Products | Adopted | 09/17/2004 |
810-7-1-.21 | Electronic Filing and Payment of the Alabama Underground and Aboveground Storage Tank Trust Fund Charge | Business & License | Environmental | Repealed | 01/13/2020 |
810-7-1-.22 | Procedures Pertaining to Manufacturers of Tobacco Products Relating to Commercial CigaretteMaking or Rolling Machines | Business & License | State Tobacco Products | Adopted | 01/11/2012 |
810-7-1-.23 | Electronic Filing and Payment of State and State-administered County Tobacco Taxes | Business & License | State Tobacco Products | Repealed | 01/13/2020 |
810-7-1-.25 | Electronic Filing of Monthly Wholesaler Reports, Schedule D Reports, Manufacturer Reports, Manufacturer Certifications, and Any New Tobacco Returns/Reports | Business & License | State Tobacco Products | Repealed | 02/14/2020 |
810-3-15-.21 | Deductions for Nonresidents | Income Tax | Individual Income Tax | Adopted | 08/30/1999 |
810-3-15-.23 | Amortization of Start-up Expenditures – Repealed Effective January 18, 2000 | Income Tax | Individual Income Tax | Repealed | 01/18/2000 |
810-3-15-.24 | Adoption Expenses | Income Tax | Individual Income Tax | Amended | 10/23/1996 |
810-3-15-.25 | Contributions to State Industrial Development Authority | Income Tax | Individual Income Tax | Amended | 10/23/1996 |
810-3-15-.26 | Qualified Long-term Care Coverage | Income Tax | Individual Income Tax | Amended | 01/19/2000 |
810-3-15-.27 | Deductions for Contributions to Alabama College Education Plans | Income Tax | Individual Income Tax | Adopted | 07/17/2009 |
810-3-19-.01 | Exempt Retirement Allowances | Income Tax | Individual Income Tax | Adopted | 05/15/1992 |
810-3-19-.02 | Personal Exemptions and Credit for Dependents | Income Tax | Individual Income Tax | Amended | 06/19/1992 |
810-3-19-.03 | Income Realized from a Financial Business | Income Tax | Individual Income Tax | Adopted | 07/27/1988 |
810-3-19-.04 | Defined Benefit Plans | Income Tax | Individual Income Tax | Amended | 12/08/2008 |
810-3-19.1-.01 | Severance Pay Exemption | Income Tax | Individual Income Tax | Amended | 11/04/2009 |
810-3-21-.01 | Credit for Taxes Paid to Another State or Territory | Income Tax | Individual Income Tax | Amended | 06/02/1999 |
810-3-21-.02 | Credits for Job Development Fees | Income Tax | Individual Income Tax | Adopted | 09/30/1994 |
810-3-21-.03 | Maximum Credit for Tax Paid other Jurisdictions | Income Tax | Individual Income Tax | Adopted | 01/02/2013 |
810-3-21-.04 | Rebates Allowed for Qualified Production Companies | Income Tax | Individual Income Tax | Adopted | 09/14/2020 |
810-3-27-.01 | When an Individual Return is Required | Income Tax | Individual Income Tax | Adopted | 07/27/1988 |
810-3-27-.02 | Preparation and Filing of Individual Taxpayer’s Return | Income Tax | Individual Income Tax | Amended | 02/23/2006 |
810-3-27-.03 | Extension of Time for Filing of Individual Taxpayer’s Return | Income Tax | Individual Income Tax | Amended | 12/31/2008 |
810-3-27-.04 | Election to Participate in the Federal/State Electronic Filing Program. | Income Tax | Individual Income Tax | Amended | 05/24/2018 |
810-3-27-.05 | Requirements for the Alabama Electronic Individual Income Tax Return | Income Tax | Individual Income Tax | Adopted | 03/23/2018 |
810-3-27-.06 | Requirements for the Individual Income Tax Declaration for Electronic Filing | Income Tax | Individual Income Tax | Amended | 03/23/2018 |
810-3-27-.07 | Acceptance, Monitoring, and Revocation of Acceptance into the Alabama Individual Modernized E-File Program for Software Developers – Individual Income Tax Returns. | Income Tax | Individual Income Tax | Adopted | 03/23/2018 |
810-3-27-.08 | Acceptance, Monitoring, and Revocation of Acceptance into the Alabama Individual Modernized E-File Program for Electronic Return Originators | Income Tax | Individual Income Tax | Amended | 03/30/2018 |
810-3-27-.09 | Alabama Requirements for Mandatory E-File and Application of Two-Dimensional (2-D) Barcode on Original Individual Income Tax Returns | Income Tax | Individual Income Tax | Amended | 02/21/2013 |
810-3-27-.10 | Alabama Requirements for Compliance with Administrative Rule 810-3-27-.09 | Income Tax | Individual Income Tax | Adopted | 04/18/2007 |
810-3-42-.03 | Deferment of Tax in Hardship Cases under Soldiers’ and Sailors’ Civil Relief Act | Income Tax | Individual Income Tax | Adopted | 10/01/1982 |
810-3-79-.01 | Overpayment of Tax | Income Tax | Individual Income Tax | Amended | 03/11/2019 |
810-3-80-.01 | Penalties | Income Tax | Individual Income Tax | Repealed | 03/11/2017 |
810-3-81-.01 | Optional Short Form Tax | Income Tax | Individual Income Tax | Repealed | 03/11/2019 |
810-3-84-.01 | Employee Business Expense | Income Tax | Individual Income Tax | Repealed | 11/16/2001 |
810-3-8-.13 | Recognition of Gain by Target Corporations | Income Tax | Corporate Tax | Repealed | 12/04/2017 |
810-3-8-.14 | Taxability of Corporation on Distribution | Income Tax | Corporate Tax | Repealed | 12/04/2017 |
810-3-8-.15 | Nonrecognition of Gain on Liquidation by Corporation | Income Tax | Corporate Tax | Repealed | 01/18/2000 |
810-3-8-.16 | Gain or Loss Recognized on Property in Complete Liquidation | Income Tax | Corporate Tax | Repealed | 12/04/2017 |
810-3-8-.17 | Definition of Reorganization Terms | Income Tax | Corporate Tax | Repealed | 06/02/1999 |
810-3-10-.01 | Distribution of Stock Pursuant to Order Enforcing the Federal Anti-trust Laws | Income Tax | Corporate Tax | Repealed | 06/02/1999 |
810-3-32-.01 | Exempt Organizations | Income Tax | Corporate Tax | Adopted | 07/27/1988 |
810-3-32-.01.01 | Political Organizations | Income Tax | Corporate Tax | Repealed | 01/20/2018 |
810-3-32-.02 | Proof of Exemption | Income Tax | Corporate Tax | Amended | 01/20/2018 |
810-3-32-.03 | Unrelated Business Taxable Income | Income Tax | Corporate Tax | Repealed | 01/20/2018 |
810-3-34-.01 | Gross Income of Corporations | Income Tax | Corporate Tax | Repealed | 08/29/2016 |
810-3-35-.01 | Federal Income Tax Deduction | Income Tax | Corporate Tax | Adopted | 08/29/2016 |
810-3-35-.02 | Restricitions on the Deductibility of Certain Intangible Expenses and Costs and Interest Expenses and Costs | Income Tax | Corporate Tax | Amended | 07/07/2006 |
810-3-35.1-.01 | Carryforward of Net Operating Losses for Corporations | Income Tax | Corporate Tax | Adopted | 06/18/2018 |
810-3-35.1-.02 | Carryforward of Net Operating Losses for Corporations Apportioning and Allocating Income | Income Tax | Corporate Tax | Repealed | 12/04/2017 |
810-3-35.1-.03 | Carryforward of Net Operating Losses for Corporations filing Alabama Consolidated Returns | Income Tax | Corporate Tax | Repealed | 11/19/2010 |
810-3-36-.01 | Corporate Distributions | Income Tax | Corporate Tax | Repealed | 03/07/2000 |
810-3-38-.01 | Additional Deductions Allowed for Corporations | Income Tax | Corporate Tax | Repealed | 01/18/2018 |
810-3-38-.02 | Additional Credits Allowed for Corporations | Income Tax | Corporate Tax | Adopted | 09/30/1994 |
810-3-39-.01 | Corporation Returns | Income Tax | Corporate Tax | Amended | 06/18/2018 |
810-3-39-.02 | Extension of Time for filing a Corporation Return | Income Tax | Corporate Tax | Amended | 01/01/2018 |
810-3-39-.03 | Consolidated Filing | Income Tax | Corporate Tax | Adopted | 01/01/2018 |
810-3-39-.04 | Incentives Rules for Alabama Affiliated Groups Filing Consolidated Alabama Income Tax Returns | Income Tax | Corporate Tax | Repealed | 01/01/2018 |
810-3-39-.05 | Taxable Years Following an Election Period for an Alabama Affiliated Group | Income Tax | Corporate Tax | Adopted | 01/01/2018 |
810-3-39-.06 | Mechanics of Consolidated Filing | Income Tax | Corporate Tax | Repealed | 01/01/2018 |
810-3-39-.07 | Participation in the Federal/State Electronic Filing Program – Corporate Income Tax Returns | Income Tax | Corporate Tax | Amended | 06/18/2018 |
810-3-39-.08 | Terms and Definitions for the Alabama Electronic Corporate Income Tax Return | Income Tax | Corporate Tax | Amended | 06/11/2018 |
810-3-39-.09 | Requirements for the Corporate Income Tax Declaration for Electronic Filing | Income Tax | Corporate Tax | Amended | 06/18/2018 |
810-3-39-.10 | Acceptance, Monitoring, and Revocation of Acceptance into the Alabama Business Modernized E-File Program for Software Developers – Corporate Income Tax. | Income Tax | Corporate Tax | Adopted | 06/11/2018 |
810-3-39-.11 | Acceptance, Monitoring, and Revocation of Acceptance into the Alabama Business Modernized E-File Program for Electronic Return Originators and Transmitters- Corporate Income Tax | Income Tax | Corporate Tax | Amended | 06/18/2018 |
810-3-39-.12 | Alabama Requirements for Mandatory E-File of Original Corporate Income Tax Returns | Income Tax | Corporate Tax | Amended | 06/11/2018 |
810-3-39-.13 | Requirements for the Alabama Electronic Corporate Income Tax Return | Income Tax | Corporate Tax | Adopted | 06/11/2018 |
810-3-14-.11 | REPEALED, Effective March 12, 2009 | Income Tax | Fiduciary & Estate Tax | Repealed | 03/12/2009 |
810-3-25-.01 | Taxable Income of Estates and Trusts, for Taxable Years Beginning Prior to January 1, 2005 | Income Tax | Fiduciary & Estate Tax | Amended | 01/31/2007 |
810-3-25-.02 | Estate and Trust Charitable Contributions | Income Tax | Fiduciary & Estate Tax | Repealed | 05/05/2000 |
810-3-25-.03 | Estate and Trust Taxable Income | Income Tax | Fiduciary & Estate Tax | Repealed | 05/05/2000 |
810-3-25-.04 | Estates and Trusts Tax Computation, for Taxable Years Beginning Prior to January 1, 2005 | Income Tax | Fiduciary & Estate Tax | Amended | 01/31/2007 |
810-3-25-.05 | Estates and Trusts Beneficiary Taxable Income, for Taxable Years Beginning Prior to January 1, 2005 | Income Tax | Fiduciary & Estate Tax | Amended | 01/31/2007 |
810-3-25-.06 | Trusts Exempt from Taxation, for Taxable Years Beginning Prior to January 1, 2005 | Income Tax | Fiduciary & Estate Tax | Amended | 01/31/2007 |
810-3-25-.07 | Estates and Trusts, Miscellaneous Information | Income Tax | Fiduciary & Estate Tax | Amended | 12/31/2018 |
810-3-25-.08 | Trusts and Estates Net Operating Loss, for Taxable Years Beginning Prior to January 1, 2005 | Income Tax | Fiduciary & Estate Tax | Amended | 01/31/2007 |
810-3-25-.10 | Computation of Alabama Taxable Income for an Estate or Trust for Tax Years Beginning after December 31, 2004 | Income Tax | Fiduciary & Estate Tax | Adopted | 01/31/2007 |
810-3-25-.11 | Computation of Alabama Taxable Income for Beneficiaries and Owners for Tax Years Beginning after December 31, 2004 | Income Tax | Fiduciary & Estate Tax | Adopted | 01/31/2007 |
810-3-25-.12 | Computation of Alabama Distributable Net Income (DNI) for Tax Years Beginning after December 31, 2004 | Income Tax | Fiduciary & Estate Tax | Adopted | 01/31/2007 |
810-3-25-.13 | Applicability of the Subchapter J and Business Trust Conformity Act to Business Trusts | Income Tax | Fiduciary & Estate Tax | Adopted | 01/31/2007 |
810-3-25-.14 | Alabama Grantor Trust Reporting Requirements | Income Tax | Fiduciary & Estate Tax | Adopted | 01/31/2007 |
810-3-25-.15 | Computation of Alabama Taxable Income for a Foreign Trust, for Tax Years Beginning after December 31, 2004 | Income Tax | Fiduciary & Estate Tax | Adopted | 01/31/2007 |
810-3-25-.16 | Credit for Income Taxes Paid to Another State or Territory by a Resident Estate or Trust | Income Tax | Fiduciary & Estate Tax | Adopted | 01/31/2007 |
810-3-29-.01 | Fiduciary Returns | Income Tax | Fiduciary & Estate Tax | Adopted | 10/01/1982 |
810-3-29-.02 | Election to Participate in the Federal/State Electronic Filing Program- Fiduciary Income Tax Returns. | Income Tax | Fiduciary & Estate Tax | Adopted | 05/24/2018 |
810-3-29-.03 | Terms and Definitions for the Alabama Electronic Fiduciary Income Tax Return | Income Tax | Fiduciary & Estate Tax | Amended | 06/11/2018 |
810-3-29-.05 | Acceptance, Monitoring, and Revocation of Acceptance into the Alabama Business Modernized E-File Program for Software Developers – Fiduciary Income Tax | Income Tax | Fiduciary & Estate Tax | Adopted | 06/18/2018 |
810-3-29-.06 | Acceptance, Monitoring, and Revocation of Acceptance into the Alabama Business Modernized E- File Program for Electronic Return Originators and Transmitters- Fiduciary Income Tax. | Income Tax | Fiduciary & Estate Tax | Amended | 05/24/2018 |
810-3-29-.07 | Fiduciary Income Tax | Income Tax | Fiduciary & Estate Tax | Adopted | 01/09/2015 |
810-3-29-.08 | Alabama Requirements for Mandatory E-File of Fiduciary Income Tax Returns | Income Tax | Fiduciary & Estate Tax | Amended | 03/23/2018 |
810-3-160-.01 | Qualification Requirements for S Corporations | Income Tax | S-Corporation Tax | Amended | 04/30/1998 |
810-3-161-.01 | Computation of Taxable Income | Income Tax | S-Corporation Tax | Amended | 05/05/2000 |
810-3-161-.02 | LIFO Recapture | 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 |
810-3-163-.01 | Transactions Involving Related Individuals | 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 |
810-3-165-.01 | Taxation of Actual Distributions by an Alabama S Corporation | 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 |
810-3-167-.01 | Applicability of Income Tax Rules & Regulations | 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 |
810-3-169-.01 | Adjustments to Earnings and Profits | 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 |
810-3-171-.01 | Determination of Shareholder’s Prorata Share | 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 |
810-3-173-.01 | Applicability of Federal Rules & Regulations | Income Tax | S-Corporation Tax | Amended | 05/05/2000 |
810-3-174-.02 | Built-in Gains Tax | Income Tax | S-Corporation Tax | Amended | 05/29/2017 |
810-3-175-.01 | Passive Investment Income Tax | Income Tax | S-Corporation Tax | Amended | 05/29/2017 |
810-3-176-.01 | Composite Returns of Alabama S Corporations | Income Tax | S-Corporation Tax | Amended | 03/23/2018 |
810-3-8-.20 | Recognition of Gain or Loss on Transfer of Property to and Distribution of Property by a Subchapter K Entity | Income Tax | Partnership Tax | Amended | 06/02/1999 |
810-3-24-.01 | Taxability of Partnership Income | Income Tax | Partnership Tax | Amended | 12/31/2018 |
810-3-24-.02 | Computation of Partnership Income (or Loss) | Income Tax | Partnership Tax | Adopted | 12/31/2018 |
810-3-24-.03 | Partner’s Distributive Share of Partnership Income (or Loss) | Income Tax | Partnership Tax | Adopted | 07/27/1988 |
810-3-24-.04 | Transactions Between Partner and Partnership | Income Tax | Partnership Tax | Adopted | 07/27/1988 |
810-3-24-.05 | Partner’s Basis in Partnership Interest | Income Tax | Partnership Tax | Adopted | 07/27/1988 |
810-3-24.1-.01 | Composite Returns of Subchapter of K Entities | Income Tax | Partnership Tax | Repealed | 08/21/2015 |
810-3-24.2-.01 | Composite Returns of Pass-through Entities | Income Tax | Partnership Tax | Amended | 03/04/2017 |
810-3-24.2-.02 | Qualified Investment Partnerships | Income Tax | Partnership Tax | Amended | 10/01/2014 |
810-3-24.2-.03 | Other Qualified Investment Partnership Matters | Income Tax | Partnership Tax | Amended | 08/31/2010 |
810-3-28-.01 | Partnership Returns | Income Tax | Partnership Tax | Amended | 01/21/2017 |
810-3-28-.02 | Participation in the Federal/State Electronic Filing Program – Partnership/LLC Returns of Income | Income Tax | Partnership Tax | Amended | 03/30/2018 |
810-3-28-.03 | Terms and Definitions for the Alabama Electronic Partnership/LLC Return of Income. | Income Tax | Partnership Tax | Amended | 04/09/2018 |
810-3-28-.04 | Requirements for the Partnership/LLC Return of Income Declaration for Electronic Filing | Income Tax | Partnership Tax | Amended | 04/09/2018 |
810-3-28-.05 | Acceptance, Monitoring, and Revocation of Acceptance into the Alabama Business Modernized E-File Program for Software Developers – Partnership/LLC Returns | Income Tax | Partnership Tax | Adopted | 04/09/2018 |
810-3-28-.06 | Acceptance Into The Alabama Electronic Filing Program, Monitoring, And Revocation Of Acceptance Into The Program. | Income Tax | Partnership Tax | Amended | 03/30/2018 |
810-3-28-.07 | Alabama Requirements for Mandatory E-File of Original Partnership/Limited Liability Company Income Tax Returns | Income Tax | Partnership Tax | Amended | 03/30/2018 |
810-3-28-.08 | Alabama Requirements for Compliance with Administrative Rule 810-3-28-.07 | Income Tax | Partnership Tax | Repealed | 03/30/2018 |
810-3-26-.01 | Information Returns | Income Tax | Withholding Tax | Amended | 03/28/2016 |
810-3-26-.02 | Voluntary Withholding of Alabama Income Tax from Nonwage Payments | Income Tax | Withholding Tax | Amended | 03/28/2016 |
810-3-70-.01 | Definitions | Income Tax | Withholding Tax | Amended | 12/08/2008 |
810-3-70-.02 | Retention of Payroll Records | Income Tax | Withholding Tax | Adopted | 08/30/1999 |
810-3-70-.03 | Provisional Construction Employers | Income Tax | Withholding Tax | Adopted | 07/11/2008 |
810-3-71-.01 | Employers Required to Withhold Tax from Wages | Income Tax | Withholding Tax | Amended | 01/18/2018 |
810-3-71-.02 | Computing Tax Withheld | Income Tax | Withholding Tax | Amended | 01/20/2018 |
810-3-71-.03 | Job Development Fee | Income Tax | Withholding Tax | Adopted | 09/30/1994 |
810-3-71-.04 | Information Submitted to the Department by the State Industrial Development Authority | Income Tax | Withholding Tax | Amended | 06/07/2000 |
810-3-72-.01 | Included and Excluded Wages | Income Tax | Withholding Tax | Amended | 01/18/2018 |
810-3-73-.01 | Withholding Exemption Certificates | Income Tax | Withholding Tax | Adopted | 05/20/2016 |
810-3-73.1-.01 | Security Instrument Requirements | Income Tax | Withholding Tax | Adopted | 07/11/2008 |
810-3-73.1-.02 | Compliance Requirements and Procedures Concerning Provisional Construction Employers | Income Tax | Withholding Tax | Adopted | 07/11/2008 |
810-3-74-.01 | Withholding Returns and Payments. | Income Tax | Withholding Tax | Amended | 08/21/2015 |
810-3-75-.01 | Withholding Statement Furnished Employees | Income Tax | Withholding Tax | Amended | 01/01/2018 |
810-3-75-.02 | Extensions of Time for Filing Reports Under Withholding Laws | Income Tax | Withholding Tax | Amended | 01/18/2018 |
810-3-75-.03 | Annual Returns of Withholding Tax Information | Income Tax | Withholding Tax | Amended | 08/21/2015 |
810-3-75-.04 | Voluntary Withholding | Income Tax | Withholding Tax | Amended | 08/21/2015 |
810-3-75-.05 | Third-Party Reporting Requirements | Income Tax | Withholding Tax | Amended | 08/21/2015 |
810-3-76-.01 | Liability for Tax Withheld | Income Tax | Withholding Tax | Amended | 06/07/2000 |
810-3-77-.01 | Withholding Tax Refunds to Employers | Income Tax | Withholding Tax | Amended | 06/07/2000 |
810-3-78-.01 | Credit for Tax Withheld | Income Tax | Withholding Tax | Amended | 08/21/2015 |
810-2-8-.01 | Taxable Income for Determining the Applicable Privilege Tax Rate | Income Tax | Business Privilege Tax | Adopted | 08/30/2000 |
810-2-8-.02 | Determination of the Apportionment Factors for the Privilege Tax | Income Tax | Business Privilege Tax | Adopted | 08/30/2000 |
810-2-8-.03 | Execution of Privilege Tax Return | Income Tax | Business Privilege Tax | Adopted | 04/24/2001 |
810-2-8-.04 | Business Privilege Tax – Transition Rules from a Calendar Year Basis to a Fiscal Year Basis | Income Tax | Business Privilege Tax | Adopted | 04/24/2001 |
810-2-8-.05 | Election to File as a Family Limited Liability Entity | Income Tax | Business Privilege Tax | Adopted | 01/19/2005 |
810-2-8-.06 | Extension of Time for Filing of Business Privilege Tax Returns | Income Tax | Business Privilege Tax | Adopted | 06/11/2018 |
810-2-8-.07 | Definition of Homeowners Association for Purposes of Administering the Alabama Business Privilege Tax Law | Income Tax | Business Privilege Tax | Adopted | 09/24/2009 |
810-2-8-.09 | Business Privilege Tax Filing Requirements for Disregarded Entities and Owners of Disregarded Entities | Income Tax | Business Privilege Tax | Adopted | 03/30/2011 |
810-2-8-.10 | Business Privilege Tax Filing Requirements, Clarifications and Explanations | Income Tax | Business Privilege Tax | Adopted | 03/30/2011 |
810-2-8-.12 | Terms and Definitions for the Alabama Electronic Business Privilege Tax Return | Income Tax | Business Privilege Tax | Adopted | 03/23/2018 |
810-2-8-.13 | Requirements for the Business Privilege Tax Declaration for Electronic Filing | Income Tax | Business Privilege Tax | Adopted | 05/24/2018 |
810-2-8-.14 | Acceptance, Monitoring, and Revocation of Acceptance into the Alabama Business Modernized E-File Program for Software Developers – Business Privilege Tax. | Income Tax | Business Privilege Tax | Adopted | 05/24/2018 |
810-2-8-.15 | Acceptance, Monitoring, and Revocation of Acceptance into the Alabama Business Modernized E-File Program for Electronic Return Originators and Transmitters – Business Privilege Tax. | Income Tax | Business Privilege Tax | Amended | 05/24/2018 |
810-2-8-.16 | Alabama Requirements for Mandatory E-File of Business Privilege Tax Returns Prepared By Financial Institution Groups | Income Tax | Business Privilege Tax | Amended | 05/24/2018 |
810-9-1-.01 | Definitions | Income Tax | Financial Institution Excise Tax | Amended | 08/29/2016 |
810-9-1-.02 | Returns | Income Tax | Financial Institution Excise Tax | Amended | 12/04/2017 |
810-9-1-.03 | Refund Claims | Income Tax | Financial Institution Excise Tax | Amended | 12/04/2017 |
810-9-1-.04 | Credits Against the Tax | Income Tax | Financial Institution Excise Tax | Adopted | 10/01/1982 |
810-9-1-.05 | Apportionment and Allocation of Net Income of Financial Institutions (For Tax Years Prior to 01/01/2017) | Income Tax | Financial Institution Excise Tax | Amended | 03/27/2001 |
810-9-1-.05 | Apportionment and Allocation of Net Income of Financial Institutions (For Tax Years 01/01/2017 and Forward) | Income Tax | Financial Institution Excise Tax | Amended | 01/20/2018 |
810-27-1-.01 | Multistate Tax Compact Rule Definitions | Income Tax | Multistate Tax Compact | Adopted | 06/25/2016 |
810-27-1-.02 | Application of Apportionment and Allocation | Income Tax | Multistate Tax Compact | Adopted | 06/25/2016 |
810-27-1-.09 | Apportionment Formula: Double Weighting the Sales Factor | Income Tax | Multistate Tax Compact | Adopted | 06/25/2016 |
810-27-1-.10 | Property Factor | Income Tax | Multistate Tax Compact | Adopted | 06/25/2016 |
810-27-1-.11 | Property Factor: Valuation | Income Tax | Multistate Tax Compact | Adopted | 06/25/2016 |
810-27-1-.12 | Property Factor: Averaging Property Values | Income Tax | Multistate Tax Compact | Adopted | 06/25/2016 |
810-27-1-.13 | Payroll Factor: In General | Income Tax | Multistate Tax Compact | Adopted | 06/25/2016 |
810-27-1-.14 | Payroll Factor: Compensation Paid in this State | Income Tax | Multistate Tax Compact | Adopted | 06/25/2016 |
810-27-1-.15 | Sales Factor | Income Tax | Multistate Tax Compact | Adopted | 06/25/2016 |
810-27-1-.16 | Sales Factor: Tangible Personal Property | Income Tax | Multistate Tax Compact | Adopted | 06/25/2016 |
810-27-1-.17 | Sales Factor: Sourcing Sales Derived from Services Rendered to Individual and Unrelated Business Customers | Income Tax | Multistate Tax Compact | Adopted | 06/25/2016 |
810-27-1-.18 | Special Rules | Income Tax | Multistate Tax Compact | Amended | 11/20/2016 |
810-27-1-.18.01 | Special Rules: Airlines | Income Tax | Multistate Tax Compact | Adopted | 11/20/2016 |
810-27-1-.18.02 | Special Rules: Construction Contractors | Income Tax | Multistate Tax Compact | Adopted | 11/20/2016 |
810-27-1-.18.03 | Special Rules: Publishing | Income Tax | Multistate Tax Compact | Adopted | 11/20/2016 |
810-27-1-.18.04 | Special Rules: Railroads | Income Tax | Multistate Tax Compact | Adopted | 11/20/2016 |
810-27-1-.18.05 | Special Rules: Television and Radio Broadcasting | Income Tax | Multistate Tax Compact | Adopted | 11/20/2016 |
810-27-1-.18.06 | Special Rules: Trucking Companies | Income Tax | Multistate Tax Compact | Adopted | 11/20/2016 |
810-27-1-.18.07 | Special Rules: Telecommunications and Ancillary Service Providers | Income Tax | Multistate Tax Compact | Adopted | 11/20/2016 |
810-27-1-.19 | Public Law 86-272 Exemption from Income Tax | Income Tax | Multistate Tax Compact | Adopted | 06/25/2016 |
810-27-1-4-.01 | Multistate Tax Compact Regulation Definitions | Income Tax | Multistate Tax Compact | Repealed | 06/25/2016 |
810-27-1-4-.02 | Application of Apportionment and Allocation | Income Tax | Multistate Tax Compact | Repealed | 06/25/2016 |
810-27-1-4-.03 | Taxable in Another State | Income Tax | Multistate Tax Compact | Repealed | 07/15/1994 |
810-27-1-4-.09 | Apportionment Formula | Income Tax | Multistate Tax Compact | Repealed | 06/25/2016 |
810-27-1-4-.09.01 | Apportionment Formula: Double Weighting the Sales Factor | Income Tax | Multistate Tax Compact | Repealed | 06/25/2016 |
810-27-1-4-.10 | Property Factor | Income Tax | Multistate Tax Compact | Repealed | 06/25/2016 |
810-27-1-4-.11 | Property Factor: Valuation | Income Tax | Multistate Tax Compact | Repealed | 06/25/2016 |
810-27-1-4-.12 | Property Factor: Averaging Property Values | Income Tax | Multistate Tax Compact | Repealed | 06/25/2016 |
810-27-1-4-.13 | Payroll Factor | Income Tax | Multistate Tax Compact | Repealed | 06/25/2016 |
810-27-1-4-.14 | Payroll Factor: Compensation Paid in this State | Income Tax | Multistate Tax Compact | Repealed | 06/25/2016 |
810-27-1-4-.15 | Sales Factor | Income Tax | Multistate Tax Compact | Repealed | 06/25/2016 |
810-27-1-4-.17 | Sales Factor: Sales Other Than Sales of Tangible Personal Property | Income Tax | Multistate Tax Compact | Repealed | 06/25/2016 |
810-27-1-4-.17-.01 | Sales Factor: Sourcing Sales Derived from Services Rendered to Individual and Unrelated Business Customers | Income Tax | Multistate Tax Compact | Adopted | 04/09/2013 |
810-27-1-4-.18 | Special Rules | Income Tax | Multistate Tax Compact | Repealed | 06/25/2016 |
810-27-1-4-.19 | Public Law 86-272 Exemption from Income Tax | Income Tax | Multistate Tax Compact | Repealed | 06/25/2016 |
810-4-1-.01 | Current Use Valuation – Departmental Rule | Property Tax | Real Property Tax | Amended | 12/07/2004 |
810-4-1-.02 | Implementation Plan for Annual Equalization | Property Tax | Property Tax | Adopted | 12/01/2018 |
810-4-1-.03 | Permanent Trailer Plates Procedures | Property Tax | Personal Property Tax | Amended | 06/10/2019 |
810-4-1-.04 | Valuation and Assessment of Personal Property | Property Tax | Personal Property Tax | Amended | 06/10/2019 |
810-4-1-.07 | Motor Bus Passenger Carrier Vehicles | Property Tax | Vehicle Valuation | Repealed | 04/12/2021 |
810-4-1-.08 | Requirements for Minimum Levy of 10 Mills Property Tax in Each School District | Property Tax | Property Tax | Adopted | 11/08/2007 |
810-4-1-.09 | Valuation of Aircraft | Property Tax | Personal Property Tax | Amended | 01/13/2018 |
810-4-1-.10 | Exemption of Household Furniture, Appliances, Other Personal Property When Owned by an Individual for Personal Use in the Home | Property Tax | Personal Property Tax | Amended | 12/07/2004 |
810-4-1-.12 | Requirements for Reporting and Assessing Business Personal Property | Property Tax | Personal Property Tax | Amended | 12/07/2004 |
810-4-1-.13 | Exemption of Personal Property Associated with Farms or Farming Operations | Property Tax | Personal Property Tax | Amended | 12/07/2004 |
810-4-1-.15 | Distinction between Flow Lines, Gathering Lines, and Pipe Lines for Assessment of Business Personal Property of the Oil and Gas Industry | Property Tax | Personal Property Tax | Adopted | 01/28/1992 |
810-4-1-.16 | Commercial Mobile, Portable, and Permanent Modular Units | Property Tax | Real/Personal Property Tax | Amended | 12/07/2004 |
810-4-1-.17 | Assessment Procedures for the Valuation of Public Utility and Railroad Property in the State of Alabama | Property Tax | Public Utilities Tax | Amended | 12/07/2004 |
810-4-1-.18 | Synchronization of Taxation and Registration System – Assessment Procedures | Property Tax | Vehicle Valuation | Amended | 10/29/2015 |
810-4-1-.20 | Specifications for Legal Advertising by County Tax Collecting Officials in Conjunction with Ad Valorem Tax Delinquencies | Property Tax | Land Sales | Adopted | 12/07/2004 |
810-4-1-.21 | Implementation of Senior Property Tax Appraisal in Baldwin County | Property Tax | Real Property Tax | Adopted | 12/31/2008 |
810-4-1-.22 | Assessment of Tangible Personal Property Held Under Lease or Conditional Sales | Property Tax | Personal Property Tax | Adopted | 12/07/2004 |
810-4-1-.23 | Homestead and Principal Residence Exemptions from Property Tax | Property Tax | Real Property Tax | Adopted | 02/07/2004 |
810-4-1-.24 | Excess Funds Procedure for Tax Sales Occurring on or after August 1, 2013 and prior to July 1, 2014 (expired) | Property Tax | Land Sales | Adopted | 03/27/2015 |
810-4-1-.25 | Implementation of Optional Two-Year Motor Vehicle Registration Renewal | Property Tax | Vehicle Valuation | Adopted | 02/27/2015 |
810-4-2-.01 | Manufactured Homes Scope of Rules | Property Tax | Manufactured Homes Tax | Amended | 01/19/2005 |
810-4-2-.02 | Manufactured Homes Subject to Ad Valorem Tax | Property Tax | Manufactured Homes Tax | Amended | 07/15/2018 |
810-4-2-.03 | Manufactured Homes Subject to Registration | Property Tax | Manufactured Homes Tax | Amended | 03/02/1998 |
810-4-2-.04 | Exemptions from Registration Fee | Property Tax | Manufactured Homes Tax | Amended | 07/15/2018 |
810-4-2-.05 | Manufactured Homes General | Property Tax | Manufactured Homes Tax | Amended | 03/02/1998 |
810-4-2-.06 | Manufactured Homes Registration Decals – Displaying, Issuing, and Replacing | Property Tax | Manufactured Homes Tax | Amended | 06/10/2019 |
810-4-2-.07 | Manufactured Homes Delinquent Fees | Property Tax | Manufactured Homes Tax | Amended | 10/14/1999 |
810-4-2-.08 | Manufactured Homes Citations | Property Tax | Manufactured Homes Tax | Amended | 03/02/1998 |
810-4-2-.09 | Move Permits | Property Tax | Manufactured Homes Tax | Amended | 07/15/2018 |
810-4-2-.10 | Manufactured Homes Distribution | Property Tax | Manufactured Homes Tax | Amended | 03/02/1998 |
810-4-2-.11 | Manufactured Homes Forms | Property Tax | Manufactured Homes Tax | Amended | 03/02/1998 |
810-4-2-.12 | Manufactured Homes Land Owners and Utility Reports | Property Tax | Manufactured Homes Tax | Amended | 03/02/1998 |
810-4-2-.13 | Manufactured Homes Issuance Fees | Property Tax | Manufactured Homes Tax | Amended | 01/19/2005 |
810-4-3-.01 | Scope of Rules- (REPEALED) | Property Tax | Property Tax Abatements | Repealed | 12/31/2018 |
810-4-3-.02 | Taxability of Property– Chapter 9B | Property Tax | Property Tax Abatements | Amended | 12/31/2018 |
810-4-3-.03 | Property Qualifying for Abatement – Chapter 9B | Property Tax | Property Tax Abatements | Amended | 12/31/2018 |
810-4-3-.04 | Authorization for Abatement– Chapter 9B | Property Tax | Property Tax Abatements | Amended | 12/31/2018 |
810-4-3-.05 | Procedures for Granting of Abatement – Chapter 9B | Property Tax | Property Tax Abatements | Amended | 12/31/2018 |
810-4-3-.06 | Administrative Procedures- (REPEALED) | Property Tax | Property Tax Abatements | Repealed | 12/31/2018 |
810-4-3-.07 | Enforcement– Chapter 9B | Property Tax | Property Tax Abatements | Amended | 12/31/2018 |
810-4-04-.01 | Payment to Certain Certified Appraisers, Mappers, or Tax Administrators | Property Tax | Property Tax | Amended | 01/19/2005 |
810-4-5-.01 | Implementation of the Homeowners and Storm Victims Protection Act of 2011 – Single Family Dwelling | Property Tax | Real Property Tax | Adopted | 06/08/2012 |
810-4-5-.02 | Implementation of the Homeowners and Storm Victims Protection Act of 2011 – Fully Developed Lots (expired) | Property Tax | Real Property Tax | Adopted | 06/08/2012 |
810-7-1-.26 | Procedures for Reporting Sales of Tobacco Products for Resale in this State | Business & License | State Tobacco Products | Amended | 05/24/2018 |
810-7-1-.27 | Non-Participating Manufacturer’s Bond (including Importers, if Applicable) | Business & License | State Tobacco Products | Adopted | 10/01/2014 |
810-7-1-.28 | Wholesaler’s and Distributor’s Schedule D Reporting of Cigarette Sales to Federally-Recognized Indian Tribes Relating to the Escrow Provisions and MSA Complementary Legislation | Business & License | State Tobacco Products | Adopted | 10/01/2014 |
810-7-1-.29 | Duplicate Tobacco Invoices | Business & License | State Tobacco Products | Adopted | 04/29/2015 |
810-7-1-.30 | Suspension of the Playing Cards Tax | Business & License | State Tobacco Products | Adopted | 04/20/2015 |
810-8-1-.01 | Criteria for Governing Bodies of Counties and Incorporated Municipalities to Receive Refund of Motor Fuel Excise Taxes. | Business & License | Motor Fuel Excise Taxes (Gasoline, Diesel, Aviation) | Adopted | 08/30/2013 |
810-8-1-.02 | Application of Excise Tax on Blendstocks | Business & License | Motor Fuel Excise Taxes (Gasoline, Diesel, Aviation) | Amended | 07/30/2016 |
810-8-1-.04 | Sales of Motor Fuel in the Bulk Transfer/Terminal System | Business & License | Motor Fuel Excise Taxes (Gasoline, Diesel, Aviation) | Amended | 10/17/2013 |
810-8-1-.05 | Flash Sales at the Terminal Allowed Under Specific Conditions | Business & License | Motor Fuel Excise Taxes (Gasoline, Diesel, Aviation) | Adopted | 03/03/2015 |
810-8-1-.11 | Refund Policy Pertaining to the Exemption of Certain Organizations from State Gasoline and Diesel Fuel Excise Taxes | Business & License | Motor Fuel Excise Taxes (Gasoline, Diesel, Aviation) | Amended | 11/14/2019 |
810-8-1-.12 | Alabama Scrap Tire Environmental Fee Application and Filing Procedure | Business & License | Environmental | Amended | 10/01/2010 |
810-8-1-.12.01 | Electronic Filing of Scrap Tire Environmental Fee Returns | Business & License | Environmental | Repealed | 02/14/2020 |
810-8-1-.13 | Miscellaneous Refund Provisions | Business & License | Motor Fuel Excise Taxes (Gasoline, Diesel, Aviation) | Amended | 01/13/2016 |
810-8-1-.14 | Loss of Taxable Fuel Petition for Refund For Losses and Contamination of Motor Fuel | Business & License | Motor Fuel Excise Taxes (Gasoline, Diesel, Aviation) | Amended | 11/14/2019 |
810-8-1-.17 | Dyed Diesel Fuel for a Motor Vehicle used Exclusively “Off the Highway” | Business & License | Motor Fuel Excise Taxes (Gasoline, Diesel, Aviation) | Amended | 11/14/2019 |
810-8-1-.20 | Motor Fuel Sales to the United States | Business & License | Motor Fuel Excise Taxes (Gasoline, Diesel, Aviation) | Amended | 11/14/2019 |
810-8-1-.21.01 | Refund of Diesel Fuel Excise Tax for Off-Road Use | Business & License | Motor Fuel Excise Taxes (Gasoline, Diesel, Aviation) | Amended | 01/01/1970 |
810-8-1-.22 | Exemptions Pertaining to the Additional Excise Tax on Lubricating Oil | Business & License | Motor Fuel Excise Taxes (Gasoline, Diesel, Aviation) | Amended | 08/30/2013 |
810-8-1-.23 | Exempt Entity Petition for Refund for Tax-Paid Gasoline & Undyed Diesel Fuel | Business & License | Motor Fuel Excise Taxes (Gasoline, Diesel, Aviation) | Amended | 11/14/2019 |
810-8-1-.24 | Credit Policy Regarding Wholesale Oil/Import License Fee on Biodiesel Sold to a Licensed Supplier When Delivered to a Terminal | Business & License | Motor Fuel Excise Taxes (Gasoline, Diesel, Aviation) | Amended | 05/23/2016 |
810-8-1-.25 | Refund Policy Regarding Wholesale Oil License Fee on Diesel Fuel Diverted to Another State | Business & License | Motor Fuel Excise Taxes (Gasoline, Diesel, Aviation) | Adopted | 02/07/2014 |
810-8-1-.25.02 | Permit Issued to Pay Lubricating Oil Tax Directly to the Department | Business & License | Motor Fuel Excise Taxes (Gasoline, Diesel, Aviation) | Amended | 11/14/2019 |
810-8-1-.26 | Licensed Distributor Refund for Sales to Licensed Exempt Entities | Business & License | Motor Fuel Excise Taxes (Gasoline, Diesel, Aviation) | Amended | 11/14/2019 |
810-8-1-.27 | Licensed Exporter Refunds | Business & License | Motor Fuel Excise Taxes (Gasoline, Diesel, Aviation) | Amended | 11/14/2019 |
810-8-1-.28 | Diesel Fuel Defined for Wholesale Oil License Fee/Import License Fee | Business & License | Motor Fuel Excise Taxes (Gasoline, Diesel, Aviation) | Adopted | 11/21/2013 |
810-8-1-.29 | Deposits in Lieu of Surety Bonds | Business & License | Motor Fuel Excise Taxes (Gasoline, Diesel, Aviation) | Amended | 11/14/2019 |
810-8-1-.31 | Definition Of A Sale | Business & License | Motor Fuel Excise Taxes (Gasoline, Diesel, Aviation) | Amended | 11/14/2019 |
810-8-1-.47.01 | Dyed Diesel Fuel Sold for Exclusive Off-Road Use | Business & License | Motor Fuel Excise Taxes (Gasoline, Diesel, Aviation) | Amended | 11/14/2019 |
810-8-1-.53 | Electronic Filing of Lubricating Oils Tax Returns | Business & License | Motor Fuel Excise Taxes (Gasoline, Diesel, Aviation) | Repealed | 11/14/2019 |
810-8-1-.54 | Electronic Filing of Returns and Reports | Business & License | Motor Fuel Excise Taxes (Gasoline, Diesel, Aviation) | Repealed | 01/13/2020 |
810-8-1-.56 | Sales Records of a Licensed Distributor | Business & License | Motor Fuel Excise Taxes (Gasoline, Diesel, Aviation) | Amended | 11/14/2019 |
810-8-1-.57 | Net Gallons Basis | Business & License | Motor Fuel Excise Taxes (Gasoline, Diesel, Aviation) | Adopted | 11/14/2019 |
810-8-1-.58 | Motor Fuel Floor-Stocks Tax Return | Business & License | Motor Fuel Excise Taxes (Gasoline, Diesel, Aviation) | Adopted | 11/14/2019 |
810-8-1-.59 | Motor Fuel Back Up Tax Report | Business & License | Motor Fuel Excise Taxes (Gasoline, Diesel, Aviation) | Amended | 11/14/2019 |
810-8-1-.60 | Credit Card Issuer Petition for Refund for Gasoline & Undyed Diesel Fuel Purchases by Licensed Exempt Entities | Business & License | Motor Fuel Excise Taxes (Gasoline, Diesel, Aviation) | Adopted | 11/14/2019 |
810-8-1-.63 | Supplier Twenty Day Notification | Business & License | Motor Fuel Excise Taxes (Gasoline, Diesel, Aviation) | Amended | 11/14/2019 |
810-8-1-.64 | Motor Fuel Discounts | Business & License | Motor Fuel Excise Taxes (Gasoline, Diesel, Aviation) | Amended | 11/14/2019 |
810-8-1-.65 | Wholesale Oil License Fee/Import License Fee Return Required | Business & License | Motor Fuel Excise Taxes (Gasoline, Diesel, Aviation) | Adopted | 08/30/2013 |
810-8-1-.66 | Inspection Fee Bond Calculations | Business & License | Motor Fuel Excise Taxes (Gasoline, Diesel, Aviation) | Repealed | 12/04/2017 |
810-8-1-.67 | Inspection Fee Floor-Stocks Return | Business & License | Motor Fuel Excise Taxes (Gasoline, Diesel, Aviation) | Adopted | 07/30/2016 |
810-8-1-.68 | Electronic Filing of Inspection Fee Returns | Business & License | Motor Fuel Excise Taxes (Gasoline, Diesel, Aviation) | Repealed | 11/14/2019 |
810-8-1-.69 | Inspection Fee Back Up Tax Report | Business & License | Motor Fuel Excise Taxes (Gasoline, Diesel, Aviation) | Adopted | 07/30/2016 |
810-8-2-.01 | Coal Severance Tax – Moisture Content | Business & License | Coal Severance Tax | Adopted | 07/13/2013 |
810-8-5-.03 | Fee for Cost Incurred in Providing Copies of Privilege Records. | Business & License | Business & License Tax | Amended | 12/04/2017 |
810-8-5-.05 | Clarification of Definitions and Exemptions for Lumber and Timber Dealers | Business & License | Severance Tax Forest Product | Adopted | 06/17/1999 |
810-8-5-.10 | State Boards and Agencies Registration Form | Business & License | Business & License Tax | Adopted | 11/16/2017 |
810-8-5-.11 | Mechanism to be Used to Notify Municipalities | Business & License | Business & License Tax | Adopted | 11/16/2017 |
810-8-5-.12 | Buyers’ Identification Cards for Automotive Dismantlers and Parts Recyclers | Business & License | Vehicle Valuation | Repealed | 12/04/2017 |
810-8-5-.14 | Internet-Based Automotive Dismantler and Parts Recycler and BID Card Applications and Fees | Business & License | Vehicle Valuation | Repealed | 12/04/2017 |
810-8-5-.15 | Five Year Business License Adjustment | Business & License | Business & License Tax | Adopted | 09/26/2012 |
810-8-5-.16 | Electronic Filing of Severance Tax Returns and Supporting Supplemental Forms | Business & License | Severance Tax General | Repealed | 01/13/2020 |
810-8-5-.17 | Surety Bonds for Automotive Dismantlers and Parts Recyclers | Business & License | Vehicle Valuation | Repealed | 12/04/2017 |
810-8-5-.18 | Bond Claims for Automotive Dismantlers and Parts Recyclers | Business & License | Vehicle Valuation | Repealed | 12/04/2017 |
810-8-6-.01 | Determining Gross Value or Market Price of Oil or Gas at the Point of Production | Business & License | Severance Tax Oil & Gas | Adopted | 04/01/1997 |
810-8-6-.02 | Procedures for Reporting and Remitting Oil & Gas Production and Privilege Taxes for Offshore Production | Business & License | Severance Tax Oil & Gas | Adopted | 03/04/2010 |
810-8-6-.03 | Procedures for Reporting and Remitting Oil & Gas Privilege Taxes for Wells Located within the Corporate Limits or Police Jurisdiction of a Municipality | Business & License | Severance Tax Oil & Gas | Adopted | 03/04/2010 |
810-8-6-.04 | Electronic Filing and Payment of Oil and Gas Production and Privilege Taxes | Business & License | Severance Tax Oil & Gas | Repealed | 02/14/2020 |
810-8-7-.01 | Scope of the Rules | Business & License | Severance Tax Natural Minerals | Adopted | 01/11/2013 |
810-8-7-.02 | Definitions | Business & License | Severance Tax Natural Minerals | Amended | 06/11/2018 |
810-8-7-.03 | Exemptions | Business & License | Severance Tax Natural Minerals | Adopted | 01/11/2013 |
810-8-7-.04 | Sales Subject to the Tax | Business & License | Severance Tax Natural Minerals | Adopted | 01/11/2013 |
810-8-7-.05 | Producer’s Responsibility to Collect and Remit the Tax | Business & License | Severance Tax Natural Minerals | Adopted | 01/11/2013 |
810-8-7-.06 | Purchaser’s Responsibility to Remit the Tax | Business & License | Severance Tax Natural Minerals | Adopted | 01/11/2013 |
810-8-7-.07 | Application of the Tax | Business & License | Severance Tax Natural Minerals | Adopted | 01/11/2013 |
810-8-7-.08 | Conversion of Cubic Yards to Tons | Business & License | Severance Tax Natural Minerals | Adopted | 01/11/2013 |
810-6-1-.56 | Dual Business | Sales & Use | Sales & Use - General | Amended | 12/28/1998 |
810-6-1-.69 | Containers, Components of Containers, Labels, Pallets, and Shipping Supplies | Sales & Use | Sales & Use - General | Amended | 03/05/2015 |
810-6-1-.147 | Returned Merchandise | Sales & Use | Sales & Use - General | Amended | 10/01/1982 |
810-6-1-.150 | Sale | Sales & Use | Sales & Use - General | Adopted | 10/01/1982 |
810-6-1-.184 | Seller Sells Tax Free at the Seller’s Risk | Sales & Use | Sales & Use - General | Amended | 06/09/1999 |
810-6-1-.196 | Withdrawals from Inventory | Sales & Use | Sales & Use - General | Amended | 09/28/2007 |
810-6-2-.90.01 | Seller’s Responsibility to Collect and Pay State Sales Tax and Seller’s Use Tax | Sales & Use | Sales & Use - General | Adopted | 08/24/2012 |
810-6-3-.51 | Municipal Sales and Use Taxes and Gross Receipts Taxes | Sales & Use | Sales & Use - General | Repealed | 01/01/2014 |
810-6-4-.03 | Discounts Allowed on Payments of Sales Tax Made Before Delinquency | Sales & Use | Sales & Use - General | Amended | 10/04/2001 |
810-6-4-.04 | Extension of Time For Filing Return | Sales & Use | Sales & Use - General | Amended | 03/24/1993 |
810-6-4-.06 | Failure of Seller to Collect Tax | Sales & Use | Sales & Use - General | Adopted | 10/01/1982 |
810-6-4-.10 | Keeping Records of Sales For Resale (Formerly Regulation L) | Sales & Use | Sales & Use - General | Adopted | 10/01/1982 |
810-6-4-.15 | Permit to Pay Sales and Use Taxes on Motor Fuels Direct to the Department of Revenue | Sales & Use | Sales & Use - General | Amended | 10/20/1982 |
810-6-4-.19 | State Sales Tax Returns Required From All Retailers | Sales & Use | Sales & Use - General | Amended | 09/14/2020 |
810-6-4-.20 | Seller Must Pay and Collect Tax Due | Sales & Use | Sales & Use - General | Amended | 06/10/2005 |
810-6-5-.04 | Credit For Taxes In Other States | Sales & Use | Sales & Use - General | Amended | 03/10/1998 |
810-6-5-.04.01 | Reciprocity for Municipal and County Sales, Gross Receipts, Use, and Rental Taxes | Sales & Use | Sales & Use - General | Amended | 10/20/1998 |
810-6-5-.04.02 | Seller’s Responsibility to Collect County and Municipal Sales and Use Taxes | Sales & Use | Sales & Use - General | Adopted | 11/29/2013 |
810-6-5-.19 | Seller to Give Receipt For Tax Collected | Sales & Use | Sales & Use - General | Adopted | 10/01/1982 |
810-6-5-.30 | Filing and Paying State Sales and Use Taxes and State-Administered County and Municipal Sales and Use Taxes on a Quarterly or Annual Basis | Sales & Use | Sales & Use - General | Adopted | 10/20/1998 |
810-6-5-.30.01 | Filing and Paying State Rental and State-Administered County and Municipal Rental Taxes on a Quarterly or Annual Basis | Sales & Use | Sales & Use - General | Adopted | 10/20/1998 |
810-6-5-.31 | City and County Sales, Use, Rental, and Lodgings Tax Return | Sales & Use | Sales & Use - General | Amended | 11/04/2009 |
810-27-1-7.01 | Multistate Taxpayers: Recordkeeping a Sales, Use, or Rental Tax Transaction | Sales & Use | Sales & Use Tax | Adopted | 03/24/1995 |
810-6-1-.01 | Accountants | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.02 | Advertising Agencies | Sales & Use | Sales & Use Tax | Amended | 12/15/2019 |
810-6-1-.03 | Air Bag Materials Used By Tire Manufacturers | Sales & Use | Sales & Use Tax | Amended | 01/13/2020 |
810-6-1-.04 | Radio and Television Antennas and Television Satellite Dishes | Sales & Use | Sales & Use Tax | Amended | 10/03/1987 |
810-6-1-.05 | Taxability Of Property Sold By Auctioneers | Sales & Use | Sales & Use Tax | Amended | 01/13/2020 |
810-6-1-.06 | Taxability Of Automotive Vehicle Painting Services And Supplies | Sales & Use | Sales & Use Tax | Amended | 01/13/2020 |
810-6-1-.07 | Sales of Automotive Vehicle Parts by Automotive Vehicle Repairman, Repair Shops, and Garages | Sales & Use | Sales & Use Tax | Amended | 01/13/2020 |
810-6-1-.08 | Automobile Repair Shops | Sales & Use | Sales & Use Tax | Repealed | 01/13/2020 |
810-6-1-.08.01 | Automotive Supply Jobbers, Sales by | Sales & Use | Sales & Use Tax | Amended | 02/14/2020 |
810-6-1-.09 | Automobile Repair Shops and Garages | Sales & Use | Sales & Use Tax | Repealed | 01/13/2020 |
810-6-1-.10 | Automobile Seat Covers, Top Linings, Vinyl Tops | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.12 | Automotive Vehicles | Sales & Use | Sales & Use Tax | Amended | 12/06/1990 |
810-6-1-.12.01 | Courtesy Deliveries of Automotive Vehicles by Alabama Dealers for Out-of State Dealers | Sales & Use | Sales & Use Tax | Amended | 01/13/2020 |
810-6-1-.13 | Awnings | Sales & Use | Sales & Use Tax | Amended | 12/15/2019 |
810-6-1-.14 | Awnings, Metal | Sales & Use | Sales & Use Tax | Repealed | 12/15/2019 |
810-6-1-.22 | The Measure of Sales and Use Tax on the Barter, Exchange, or Trade-In of Tangible Personal Property | Sales & Use | Sales & Use Tax | Amended | 04/12/2021 |
810-6-1-.23 | Beer Tax | Sales & Use | Sales & Use Tax | Amended | 04/12/2021 |
810-6-1-.24 | Bingo | Sales & Use | Sales & Use Tax | Amended | 12/06/1990 |
810-6-1-.27 | Building Materials | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.28 | Building Materials Defined | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.29 | Building Materials Manufactured by Contractors | Sales & Use | Sales & Use Tax | Amended | 07/07/1989 |
810-6-1-.30 | Carpeting and Other Floor Coverings | Sales & Use | Sales & Use Tax | Amended | 03/27/2001 |
810-6-1-.31 | Carrying Charges, Finance Charges | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.32 | Casings Sold to Meat Processors | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.33 | Casual Sales | Sales & Use | Sales & Use Tax | Amended | 10/04/1994 |
810-6-1-.33.01 | Application of Casual Sales Tax and Use Tax To Automotive Vehicles, Motorboats, Truck Trailers, Trailers, Semitrailers, Travel Trailers, and Manufactured Homes Purchased from the U.S. Government, the State of Alabama, or Counties or Incorporated Municipalities of the State of Alabama | Sales & Use | Sales & Use Tax | Amended | 10/04/1994 |
810-6-1-.33.02 | State Casual Sales and Use Tax Returns | Sales & Use | Sales & Use Tax | Adopted | 04/01/1996 |
810-6-1-.34 | Caterers | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.35 | Chemicals Used In Treating Crude Oil | Sales & Use | Sales & Use Tax | Amended | 12/10/1997 |
810-6-1-.37 | Computer Hardware and Software | Sales & Use | Sales & Use Tax | Amended | 01/13/2020 |
810-6-1-.38 | Consigned Property | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.45 | Contractors Furnishing and Erecting Building Materials Under Contract with the United States | Sales & Use | Sales & Use Tax | Amended | 12/25/2013 |
810-6-1-.46 | Contractor’s Liability | Sales & Use | Sales & Use Tax | Amended | 02/10/2016 |
810-6-1-.46.01 | Bleacher Systems, Lockers, Backstops, and Other Fixtures Installed in Gymnasiums | Sales & Use | Sales & Use Tax | Amended | 12/25/2013 |
810-6-1-.47 | Coupons, Receipts from Redemption | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.50 | Dentists, Dental Laboratories, and Dental Supply Houses | Sales & Use | Sales & Use Tax | Amended | 09/26/2006 |
810-6-1-.51 | Deposit on Bottles | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.52 | Direct Mail Advertising, Printer’s Liability | Sales & Use | Sales & Use Tax | Amended | 12/04/2014 |
810-6-1-.53 | Cash Discounts | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.54 | Discounts Based on Volume Sales | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.55 | Doctors, Medical | Sales & Use | Sales & Use Tax | Amended | 01/29/1990 |
810-6-1-.58 | Electrical Supplies and Equipment Sold to Contractors and Manufacturers | Sales & Use | Sales & Use Tax | Amended | 03/10/1998 |
810-6-1-.59 | Welding Rods and Fluxes | Sales & Use | Sales & Use Tax | Amended | 12/10/1997 |
810-6-1-.60 | Opticians, Optometrists, and Ophthalmologists | Sales & Use | Sales & Use Tax | Amended | 12/04/2014 |
810-6-1-.61 | Engravers, Sales of Materials are at Wholesale, Tax Free When Such Materials Become a Component of the Engraving | Sales & Use | Sales & Use Tax | Amended | 05/24/2018 |
810-6-1-.62 | Engravers, Sales of Materials are at Wholesale, Tax Free When Such Materials Become a Component of the Engraving | Sales & Use | Sales & Use Tax | Repealed | 05/24/2018 |
810-6-1-.63 | Federal Admission Taxes | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.64 | Federal Excise Taxes, Manufacturers | Sales & Use | Sales & Use Tax | Amended | 05/22/1993 |
810-6-1-.65 | Federal Excise Taxes, Retailers | Sales & Use | Sales & Use Tax | Amended | 05/22/1993 |
810-6-1-.66 | Fencing | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.67 | Florists, Telegraphic Orders | Sales & Use | Sales & Use Tax | Amended | 07/09/1998 |
810-6-1-.72 | Gases: Acetylene, Oxygen, Hydrogen | Sales & Use | Sales & Use Tax | Amended | 07/09/1998 |
810-6-1-.73 | Gases: Propane and Butane | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.75 | Gratuities and Tips | Sales & Use | Sales & Use Tax | Amended | 10/20/1998 |
810-6-1-.76 | Hospitals, Infirmaries, Sanitariums, and Like Institutions – Private | Sales & Use | Sales & Use Tax | Amended | 10/20/1998 |
810-6-1-.77.01 | Ice, Sales of | Sales & Use | Sales & Use Tax | Amended | 03/10/1998 |
810-6-1-.79.03 | Industrial Uniforms, Sales or Replacement of | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.80 | Ingredient or Component of Product Manufactured or Compounded for Sale | Sales & Use | Sales & Use Tax | Amended | 12/10/1997 |
810-6-1-.80.01 | Oils Used in Aluminum Rolling Process | Sales & Use | Sales & Use Tax | Amended | 12/10/1997 |
810-6-1-.80.02 | Materials Purchased by Manufacturers and Compounders for Use as Rust Preventatives or Protective Coatings | Sales & Use | Sales & Use Tax | Adopted | 01/27/1998 |
810-6-1-.81 | Installation Charges | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.81.01 | Interior Decorators and Interior Designers | Sales & Use | Sales & Use Tax | Amended | 06/10/2005 |
810-6-1-.84 | Labor or Service Charges | Sales & Use | Sales & Use Tax | Amended | 12/28/1998 |
810-6-1-.85 | Laundries, Dry-Cleaning Establishments | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.88 | Lawyers | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.89.02 | Licensed Dealers, Sales to | Sales & Use | Sales & Use Tax | Amended | 01/27/1998 |
810-6-1-.90 | Machine Shops | Sales & Use | Sales & Use Tax | Amended | 07/30/1998 |
810-6-1-.91 | Made-to-Order and Custom Sales | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.93 | Materials From Which Patterns are Manufactured | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.94 | Materials Used in Plating | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.95 | Materials Used in Repairing | Sales & Use | Sales & Use Tax | Amended | 10/08/1985 |
810-6-1-.97 | Materials Used on Road and Bridge Projects | Sales & Use | Sales & Use Tax | Amended | 12/25/2013 |
810-6-1-.98 | Mattress Renovation | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.99 | Meals Served by Boarding Houses | Sales & Use | Sales & Use Tax | Amended | 01/10/1985 |
810-6-1-.100 | Meals, Snacks, Drinks, and Beverages Served in Alabama by Railroads, Airlines, and other Transportation Companies | Sales & Use | Sales & Use Tax | Amended | 07/30/1998 |
810-6-1-.101 | Meals Served to School Children in the School Buildings | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.102 | Meals Sold to the Public | Sales & Use | Sales & Use Tax | Amended | 07/30/1998 |
810-6-1-.104 | Microfilming of Records | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.105 | Modular Buildings | Sales & Use | Sales & Use Tax | Amended | 10/20/1998 |
810-6-1-.106 | Monuments, Memorial Stones, Grave Markers, and other Decorative or Commemorative Objects | Sales & Use | Sales & Use Tax | Amended | 07/09/1998 |
810-6-1-.107 | Movie Theaters | Sales & Use | Sales & Use Tax | Amended | 07/30/1998 |
810-6-1-.107.02 | Motor Freight Lines, Sales to | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.109 | Name Plates | Sales & Use | Sales & Use Tax | Amended | 10/01/2014 |
810-6-1-.110 | Newspapers | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.110.01 | Newspapers, Sales of | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.111 | Occasional Sale | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.112 | Signs | Sales & Use | Sales & Use Tax | Amended | 10/01/2014 |
810-6-1-.113 | Outside Signs, Furnished | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.114 | Painters | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.116 | Parts And Materials Used To Repair Or Recondition Dealers’ Automotive Vehicles | Sales & Use | Sales & Use Tax | Amended | 01/13/2020 |
810-6-1-.117 | Pawnbrokers | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.118 | Peddlers, Truckers | Sales & Use | Sales & Use Tax | Amended | 09/25/1992 |
810-6-1-.119 | Professional Photography Sales and Services, including Blueprints. | Sales & Use | Sales & Use Tax | Amended | 09/29/2017 |
810-6-1-.123 | Pig and Scrap Iron | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.124 | Pipe Fittings | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.125 | Places of Amusement or Entertainment | Sales & Use | Sales & Use Tax | Amended | 02/15/2008 |
810-6-1-.125.01 | Amusement Tax Due on Fees Collected by Golf Courses Open to the Public | Sales & Use | Sales & Use Tax | Adopted | 10/12/1993 |
810-6-1-.126 | Pole Line Construction | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.129 | Premiums and Gifts | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.130 | Printers | Sales & Use | Sales & Use Tax | Amended | 03/28/2016 |
810-6-1-.131 | Withdrawals of Products Manufactured, Compounded, or Processed for Sale | Sales & Use | Sales & Use Tax | Amended | 12/23/1999 |
810-6-1-.132 | Proofs, Wholesale, Tax Free | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.133 | Pump Installed for a County or Municipality by a Contractor | Sales & Use | Sales & Use Tax | Amended | 12/25/2013 |
810-6-1-.134 | Pumps | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.137 | Raw Materials and Supplies Purchased by Manufacturers and Compounders | Sales & Use | Sales & Use Tax | Amended | 12/10/1997 |
810-6-1-.138 | Rebuilding of Tracks, Idlers, and Rollers | Sales & Use | Sales & Use Tax | Amended | 07/09/1998 |
810-6-1-.140 | Recordings Purchased for Use With Musical Devices | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.141 | Repairs, Outside or Sublet | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.142 | Repairs to Equipment | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.143 | Repairs to Real Property | Sales & Use | Sales & Use Tax | Amended | 12/28/1998 |
810-6-1-.144 | Repairs to Tires and Tubes | Sales & Use | Sales & Use Tax | Amended | 04/03/1987 |
810-6-1-.144.03 | Resale, Sales for | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.145 | Meals Furnished to Employees by Restaurants | Sales & Use | Sales & Use Tax | Amended | 03/10/1998 |
810-6-1-.150.05 | Sand, Gravel, and Other Building Materials, Sales of | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.166 | Shoe Repairs | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.167 | Structural Steel | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.168 | Table Wine Tax | Sales & Use | Sales & Use Tax | Amended | 05/22/1993 |
810-6-1-.170 | Theatrical Productions, Symphonies, Etc. | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.172 | Taxability of Cross Ties and Timbers | Sales & Use | Sales & Use Tax | Amended | 10/20/1998 |
810-6-1-.173 | Tin Shops | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.174 | Tobacco Tax | Sales & Use | Sales & Use Tax | Amended | 05/22/1993 |
810-6-1-.175 | Top Soil, Fill Dirt, Sand and Gravel | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.176 | Trade Stamps and Trade Coupons | Sales & Use | Sales & Use Tax | Amended | 07/30/1998 |
810-6-1-.177 | Trading Stamps | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.178 | Transportation Charges | Sales & Use | Sales & Use Tax | Amended | 04/03/1987 |
810-6-1-.179 | Transportation Costs, Sellers | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.180 | Truck Trailers and Semitrailers | Sales & Use | Sales & Use Tax | Amended | 01/24/1989 |
810-6-1-.181 | Undertakers and Morticians | Sales & Use | Sales & Use Tax | Amended | 06/05/1992 |
810-6-1-.182 | Upholstery Shops | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.183 | Used and Secondhand Property | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.183.02 | Sales of Tangible Personal Property Through Vending Machines | Sales & Use | Sales & Use Tax | Adopted | 12/23/1999 |
810-6-1-.185 | Venetian Blinds | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.186 | Veterinarians | Sales & Use | Sales & Use Tax | Amended | 01/19/1998 |
810-6-1-.186.03 | Warehousemen, Sales Made By | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.186.04 | Warehousemen, Sales To | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.186.05 | Warranty, Extended or Service Contract | Sales & Use | Sales & Use Tax | Amended | 10/04/1994 |
810-6-1-.187 | Warranty Contracts – Replacements of Articles | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.188 | Watch and Jewelry Repair Shops | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.189 | Wheel Weights | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.190 | Whiskey Tax | Sales & Use | Sales & Use Tax | Amended | 06/10/2019 |
810-6-1-.194 | Wrapping Paper | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-1-.195 | X-ray Machines, Heart Catheterization Machines, Computerized Tomography Machines and Consumable Supplies Used Therein | Sales & Use | Sales & Use Tax | Adopted | 07/07/1989 |
810-6-2-.01 | Abrasives – Shot, Grit, Etc. | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.02 | Accessories on New Automobiles, Applicable Tax Levy | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.02.05 | Agricultural Publications | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.03 | Annealing Pots | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.04 | Automotive Demonstrator, Levy of Tax | Sales & Use | Sales & Use Tax | Amended | 10/20/1998 |
810-6-2-.06 | Baking Pans | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.07 | Barbers and Beauticians | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.08 | Belting | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.09 | Boiler Tubes | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.09.02 | Sales of Textbooks, Other Books, and School Supplies by Schools | Sales & Use | Sales & Use Tax | Amended | 06/09/1999 |
810-6-2-.10 | Coal Loading Machines | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.11 | Coal Cutting Machines | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.12 | Coke, Petroleum | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.12.05 | Community Action Agencies | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.12.06 | Compressors, Tar Buckets, Portable Signs | Sales & Use | Sales & Use Tax | Adopted | 01/10/1985 |
810-6-2-.13 | Compositions | Sales & Use | Sales & Use Tax | Amended | 12/10/1997 |
810-6-2-.14 | Cotton Gins | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.15 | Crossties Used In Mining | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.15.03 | Double Wide Mobile Homes | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.15.05 | Dry Docks | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.16 | Dust Collecting Equipment | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.17 | Electric Motors | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.18 | Electric Mine Locomotives | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.19 | Electric Motors, When Furnishing Power for Machines used in Manufacturing, Compounding, Processing, Mining or Quarrying and Plant Maintenance | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.22 | Engravers and the Machine Rate | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.22.05 | Federal Tax on Hazardous Chemicals | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.25 | Refractories, Rates Applicable to | Sales & Use | Sales & Use Tax | Amended | 07/09/1998 |
810-6-2-.27 | Gold, Coin and Bullion | Sales & Use | Sales & Use Tax | Amended | 12/31/2018 |
810-6-2-.28 | Gravel Screens | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.29 | Hand Tools Not Exempted as Machines | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.30 | Hose – Water, Steam, or Air | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.31 | Hospitals, Infirmaries, Sanitariums, and Like Institutions – State, City, and County | Sales & Use | Sales & Use Tax | Amended | 01/29/1990 |
810-6-2-.32 | House Trailers and Mobile Homes | Sales & Use | Sales & Use Tax | Amended | 12/28/1998 |
810-6-2-.32.05 | Hydraulic Oils | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.33 | Ice Plants | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.34 | Improvised Attachments for Machines Used in Manufacturing | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.36 | Kerosene Used in Making Molds | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.36.02 | Lawnmowers | Sales & Use | Sales & Use Tax | Amended | 01/24/1989 |
810-6-2-.36.05 | Lay-Away Sales | Sales & Use | Sales & Use Tax | Amended | 01/10/1985 |
810-6-2-.37 | Lumber and Timbers Used in Mine Tipple | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.38 | Lumber and Timbers Used in Mining | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.39 | Machine Shop Equipment | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.41 | Machines Furnished and Installed by Building Contractors | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.41.01 | Sales of Electrical Generators | Sales & Use | Sales & Use Tax | Adopted | 07/09/1998 |
810-6-2-.42 | Machines or Machinery Not Used in Manufacturing | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.43 | Self-Propelled Draglines Used in Mining | Sales & Use | Sales & Use Tax | Amended | 07/30/1998 |
810-6-2-.46 | Manufacturer’s Use of Patterns | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.46.01 | Marine Dealers, Sales By | Sales & Use | Sales & Use Tax | Amended | 07/09/1998 |
810-6-2-.47 | Material Handling Equipment | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.48 | Materials From Which Patterns are Manufactured, Tax Rates Applicable | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.49 | Mats Purchased for Use in Newspaper Advertising | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.50 | Meals Furnished Along With Rooms By Schools and Colleges | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.51 | Meals Sold By Schools | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.51.07 | Metal Cleaning Chemicals | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.52 | Molding Machines | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.52.03 | Music Machines | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.52.05 | National and State Banks | Sales & Use | Sales & Use Tax | Amended | 06/09/1999 |
810-6-2-.53 | Negatives | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.54 | Packaging Equipment | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.56 | Pan Glaze | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.56.01 | Used Equipment | Sales & Use | Sales & Use Tax | Amended | 11/03/1998 |
810-6-2-.57 | Parts and Attachments for Machines Used in Manufacturing | Sales & Use | Sales & Use Tax | Amended | 11/03/1998 |
810-6-2-.58 | Patterns Purchased for Use | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.59 | Patterns Used by Operators of Foundries | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.62 | Pipe Threading Machines | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.63 | Piping | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.64 | Piping in Manufacturing Plant | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.65 | Plates, Printers | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.66 | Platform Trucks | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.66.05 | Portable Power Saws | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.67 | Power Cables | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.68 | Power Lines | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.69 | Printers, Applicable Tax Rate | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.71 | Proofs | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.72 | Pumps, Mines | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.73 | Rail Bonds Used in Mining | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.74 | Railroad Companies – Machines | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.74.05 | Railroad Rails | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.75 | Rails Used in Mining | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.78 | Repairs, Machine | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.79 | Repairs of Electric Motors and Electric Generators | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.79.03 | Repossessed Used Vehicles, Sales of | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.79.04 | Restaurants, Equipment and Supplies | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.87 | Sand Handling and Sand Conditioning Equipment | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.88 | Sawdust Removal Equipment | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.88.02 | School Buses | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.88.03 | Schools and Colleges Owned by the State, Counties or Cities, Sales Made By | Sales & Use | Sales & Use Tax | Amended | 12/13/2006 |
810-6-2-.88.04 | Exemption for Certain Sales By Elementary and Secondary Schools, School Sponsored Clubs and Organizations, and School Affiliated Groups | Sales & Use | Sales & Use Tax | Adopted | 11/05/1996 |
810-6-2-.89 | Scrap Metal Shredder | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.90.03 | Requirements for Certain Out-of-State Sellers Making Significant Sales into Alabama | Sales & Use | Sales & Use Tax | Adopted | 11/23/2018 |
810-6-2-.91 | Soda Fountains and Ice Cream Cabinets | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.92 | Soft Drink Bottlers | Sales & Use | Sales & Use Tax | Amended | 01/27/1998 |
810-6-2-.93 | Steel Plate | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.94 | Storage Tanks | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.95 | Supplies and Materials | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.96 | Switchboards | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.97 | Tanks Used In Manufacturing | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.98 | Equipment Used by Television, Cable TV, and Radio Stations | Sales & Use | Sales & Use Tax | Amended | 07/30/1998 |
810-6-2-.99 | Tool Steel | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.100 | Track Accessories Used In Mining | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.102 | Trolley, Materials, Mine | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.103 | Truck Bodies, Rates of Tax | Sales & Use | Sales & Use Tax | Amended | 01/24/1989 |
810-6-2-.104 | Used Automotive Vehicles | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.104.02 | Used Vehicles Acquired in Trades, Sales of | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.105 | Wire Rope | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.106 | Wire Rope Used on Machines | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.107 | Wholesale Sales | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-2-.108 | Paper Manufacturers, Tax Rates Applicable to | Sales & Use | Sales & Use Tax | Adopted | 11/03/1998 |
810-6-3-.01.01 | Agriculture, Definition of | Sales & Use | Sales & Use Tax | Amended | 02/25/2019 |
810-6-3-.01.02 | Livestock, Definition of | Sales & Use | Sales & Use Tax | Adopted | 07/20/1994 |
810-6-3-.18 | Federal Savings and Loan Associations | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-3-.37.01 | Meals Furnished Along With Rooms By Schools and Colleges | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-3-.39.02 | Motor Freight Lines, Sales To | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-3-.78 | Sales of Aircraft Manufactured, Sold and Delivered in Alabama | Sales & Use | Sales & Use Tax | Adopted | 08/21/2015 |
810-6-4-.01 | Accounts Charged Off (Bad Debts) and Repossessions | Sales & Use | Sales & Use Tax | Amended | 10/20/1998 |
810-6-4-.02.05 | Consigned Property | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-4-.07 | Farm Machines, Machinery, and Equipment | Sales & Use | Sales & Use Tax | Amended | 12/28/1998 |
810-6-4-.07.05 | Federal Excise Tax on Certain Trucks and Trailers, Retailers | Sales & Use | Sales & Use Tax | Amended | 05/22/1993 |
810-6-4-.14 | Sales and Use Tax Direct Pay Permit | Sales & Use | Sales & Use - General | Amended | 10/20/1998 |
810-6-4-.17.05 | Processing, Definition | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
810-6-4-.21 | Reporting and Paying Sales or Sellers Use Tax on Collections of Accounts Receivable on the Seller’s Books at the time of a Rate Increase | Sales & Use | Sales & Use Tax | Amended | 10/20/1998 |
810-6-4-.21.01 | Determining the Applicable Tax Levy or Tax Rate when an Existing Sales or Use Tax Levy is Replaced or Amended | Sales & Use | Sales & Use Tax | Adopted | 12/28/1998 |
810-6-4-.22 | Abatement of the Sales and Use Tax Liability on Private Use Industrial Development Property | Sales & Use | Sales & Use Tax | Amended | 10/20/1998 |
810-6-4-.23 | Application For the Abatement of the Sales and Use Tax Liability of the Private User of Private Use Property to Which a Public Authority, County, or Municipal Government Has Title or a Possessory Right | Sales & Use | Sales & Use Tax | Amended | 12/10/1996 |
810-6-4-.24 | Copy of Abatement Agreement to be Filed With the Revenue Department and the Procedures Governing the Use of Direct Pay Permits or Exemption Certificates by Private Users and Contractors | Sales & Use | Sales & Use Tax | Amended | 10/20/1998 |
810-6-4-.24.01 | Sales and Use Tax Certificate of Exemption For an Industrial or Research Enterprise Project (Form STE-2) – Responsibilities of the Certificate Holder – Burden of Proof – Liability For Taxes Later Determined to be Due | Sales & Use | Sales & Use Tax | Amended | 10/20/1998 |
810-6-4-.25 | Taxability of the Private User of Private Use Property to Which a Public Authority, County, or Municipal Government Has Title or a Possessory Right | Sales & Use | Sales & Use Tax | Amended | 10/20/1998 |
810-6-5-.11.05 | Casual Sales Tax and Use Tax on Automotive Vehicles, Motorboats, Truck Trailers, Trailers, Semitrailers, Travel Trailers, and Manufactured Homes | Sales & Use | Sales & Use Tax | Amended | 07/09/2004 |
810-6-5-.16 | Churches and Other Religious Organizations and Institutions | Sales & Use | Sales & Use Tax | Amended | 01/03/2019 |
810-6-5-.19.01 | State Use Tax Returns | Sales & Use | Sales & Use Tax | Amended | 10/04/2001 |
810-6-5-.23 | Temporary Storage and the Use Tax Law | Sales & Use | Sales & Use Tax | Amended | 08/30/2001 |
810-6-5-.25 | Used Property Brought Into Alabama For Use By Owner | Sales & Use | Sales & Use Tax | Amended | 04/01/1996 |
810-6-5-.28 | Appliances and Devices Using Electricity as an Energy Source, General Rate Applicable Thereto | Sales & Use | Sales & Use Tax | Adopted | 10/29/1993 |
810-6-2-.90.02 | Simplified Sellers Use Tax Remittance Program | Sales & Use | Simplified Sellers Use Tax | Amended | 11/14/2019 |
810-6-1-.197 | Sales Taxes Paid by Certain Camps | Sales & Use | Lodgings Tax | Adopted | 09/27/1999 |
810-6-3-.37.02 | Exemption from Lodgings Tax for Film Production Companies Approved by the Alabama Film Office (Repealed) | Sales & Use | Lodgings Tax | Repealed | 02/10/2012 |
810-6-5-.13 | Persons, Firms, and Corporations Subject to Lodgings Tax | Sales & Use | Lodgings Tax | Amended | 09/28/2017 |
810-6-5-.21 | Lodgings and Programs Provided For Children, Students, or Members or Guests of Nonprofit Organizations By Camps, Conference Centers and Similar Facilities | Sales & Use | Lodgings Tax | Amended | 12/10/1996 |
810-6-5-.22 | Lodgings Tax Returns | Sales & Use | Lodgings Tax | Amended | 09/28/2007 |
810-6-1-.79.03 | Industrial Uniforms, Sales or Replacement of | Sales & Use | Rental or Leasing Tax | Adopted | 10/01/1982 |
810-6-1-.89 | Lease Sales – Retention of Title | Sales & Use | Rental or Leasing Tax | Adopted | 10/01/1982 |
810-6-4-.11 | Leased Departments, Filing Tax Returns for | Sales & Use | Rental or Leasing Tax | Amended | 07/30/1998 |
810-6-5-.09 | Leasing and Rental of Tangible Personal Property | Sales & Use | Rental or Leasing Tax | Amended | 12/04/2014 |
810-6-5-.09.01 | Leasing and Rental of Tangible Personal Property – Rule 2 | Sales & Use | Rental or Leasing Tax | Amended | 10/15/2018 |
810-6-1-.148 | Rural Electrification Authority (REA) | Sales & Use | Utility | Adopted | 10/01/1982 |
810-6-2-.79.05 | Rural Electrification Authority (R.E.A.) | Sales & Use | Utility | Adopted | 10/01/1982 |
810-6-2-.101 | Transformers | Sales & Use | Utility | Amended | 10/29/1993 |
810-6-4-.13 | Permit Issued to Electric Cooperatives, Telephone Companies and Others | Sales & Use | Utility | Amended | 10/20/1998 |
810-6-5-.14 | Pipeline Company – Property Transfers | Sales & Use | Utility | Adopted | 10/01/1982 |
810-6-5-.26 | Utility Privilege or License Tax | Sales & Use | Utility | Amended | 12/08/2011 |
810-6-5-.26.01 | Mobile Communication Services Tax | Sales & Use | Utility | Amended | 12/08/2011 |
810-6-5-.26.02 | Utility Tax Direct Pay Permit | Sales & Use | Utility | Amended | 12/08/2011 |
810-6-5-.26.04 | Utility Tax Exclusion for Patronage Refunds Distributed to Members by Electric and Telephone Cooperatives | Sales & Use | Utility | Adopted | 07/09/1998 |
810-6-5-.26.05 | Utility Gross Receipts Tax or Mobile Communication Services Tax Certificate of Exemption (Form STE-3) – Responsibilities of the Certificate Holder – Burden of Proof – Liability for Taxes Later Determined to be Due | Sales & Use | Utility | Amended | 12/14/2007 |
810-6-5-.32 | Hydroelectric Privilege License Tax Return | Sales & Use | Utility | Adopted | 12/28/1998 |
810-6-5-.03 | Contractors Gross Receipts Tax | Sales & Use | Sales & Use - Other | Amended | 02/23/2006 |
810-6-5-.03.01 | Discounts Allowed on Payments of Contractors Gross Receipts Tax Made Before Delinquency | Sales & Use | Sales & Use - Other | Amended | 10/04/2001 |
810-6-5-.27 | Pharmaceutical Providers Tax | Sales & Use | Pharmaceutical Providers Tax | Amended | 10/16/2002 |
810-6-5-.27.01 | Nursing Facility Tax | Sales & Use | Alabama Nursing Facilities Privilege Tax | Amended | 12/08/2011 |
810-6-5-.27.02 | Hospital Assessment for Medicaid | Sales & Use | Sales & Use - Other | Amended | 12/01/2018 |
810-6-5-.33 | Alabama Drycleaning Environmental Response Trust Fund – Owner of an Abandoned Drycleaning Facility or Impacted Third Party | Sales & Use | Sales & Use - Other | Adopted | 06/12/2001 |
810-6-5-.34 | Alabama Drycleaning Environmental Response Trust Fund – Drycleaning Facilities | Sales & Use | Sales & Use - Other | Adopted | 06/12/2001 |
810-6-5-.35 | Alabama Drycleaning Environmental Response Trust Fund – Wholesale Distributors of Drycleaning Agents | Sales & Use | Sales & Use - Other | Adopted | 06/12/2001 |
810-6-5-.36 | Prepaid Wireless 9-1-1 Charge | Sales & Use | Prepaid Wireless 9-1-1 Charge | Amended | 06/23/2019 |
810-6-5-.36.01 | Sales of Prepaid Wireless Service | Sales & Use | Prepaid Wireless 9-1-1 Charge | Adopted | 03/27/2015 |
810-6-1-.36 | Commercial Fish Feed | Sales & Use | Sales & Use - Exemptions | Amended | 07/09/1998 |
810-6-1-.128 | Postal Uniforms | Sales & Use | Sales & Use - Exemptions | Amended | 04/03/1987 |
810-6-2-.51.05 | Members of Armed Services Stationed in Alabama Subject to Sales and Use Taxes | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
810-6-2-.92.02 | State, County and City, Sales Made By | Sales & Use | Sales & Use - Exemptions | Amended | 12/13/2006 |
810-6-3-.01 | Exemptions for Agricultural Products Sold by the Producer | Sales & Use | Sales & Use - Exemptions | Amended | 12/01/2018 |
810-6-3-.02 | Alabama State Bar | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
810-6-3-.03 | American National Red Cross | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
810-6-3-.03.02 | Automotive Vehicles, Certificate of Exemption/Out-of-State Delivery Form | Sales & Use | Sales & Use - Exemptions | Amended | 07/07/2006 |
810-6-3-.04 | Baby Chicks and Poults | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
810-6-3-.06.04 | Boxing and Wrestling Matches Staged By National Guard | Sales & Use | Sales & Use - Exemptions | Adopted | 11/27/1985 |
810-6-3-.07 | Canteens of Alabama National Guard | Sales & Use | Sales & Use - Exemptions | Amended | 11/22/2006 |
810-6-3-.07.05 | Charitable and Non-Profit Organizations and Institutions | Sales & Use | Sales & Use - Exemptions | Amended | 06/10/2019 |
810-6-3-.08 | Chicken Litter | Sales & Use | Sales & Use - Exemptions | Amended | 07/09/1998 |
810-6-3-.09 | Chinchillas, Hamsters, Mice, and Rabbits | Sales & Use | Sales & Use - Exemptions | Amended | 05/22/1993 |
810-6-3-.11 | Cottonseed Meal | Sales & Use | Sales & Use - Exemptions | Amended | 03/24/1993 |
810-6-3-.12 | Cotton Seed Meal Exchanged For Cotton Seed | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
810-6-3-.12.02 | Credit Unions, Federal and State Chartered, Sales By | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
810-6-3-.13 | Defense Plant Corporation | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
810-6-3-.14 | County Departments of Human Resources | Sales & Use | Sales & Use - Exemptions | Amended | 03/10/1998 |
810-6-3-.15 | Federal Charge Card Program, Exemption Certification | Sales & Use | Sales & Use - Exemptions | Adopted | 01/05/2010 |
810-6-3-.16 | Federal and State Chartered Credit Unions | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
810-6-3-.17 | Federal Production Credit Associations | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
810-6-3-.19 | Feed For Livestock and Poultry | Sales & Use | Sales & Use - Exemptions | Amended | 07/09/1998 |
810-6-3-.20 | Fertilizer | Sales & Use | Sales & Use - Exemptions | Amended | 03/24/1993 |
810-6-3-.20.01 | Exemption Certification Form Respecting Fertilizers, Insecticides, Fungicides, and Seedlings (Form ST:EXC-1) | Sales & Use | Sales & Use - Exemptions | Adopted | 03/24/1993 |
810-6-3-.21 | Fish and Minnow Sales by Producers | Sales & Use | Sales & Use - Exemptions | Amended | 05/22/1993 |
810-6-3-.22 | Florists, Sales of Nursery Stock and Floral products by | Sales & Use | Sales & Use - Exemptions | Amended | 05/22/1993 |
810-6-3-.23 | Fluid Milk | Sales & Use | Sales & Use - Exemptions | Amended | 05/22/1993 |
810-6-3-.23.01 | Food Banks | Sales & Use | Sales & Use - Exemptions | Adopted | 12/14/2007 |
810-6-3-.24 | Sales to Foreign Governments, Diplomatic and Consular Officials | Sales & Use | Sales & Use - Exemptions | Amended | 08/05/2015 |
810-6-3-.24.01 | Foreign Diplomatic and Consular Officials | Sales & Use | Sales & Use - Exemptions | Repealed | 08/05/2015 |
810-6-3-.25 | Fuel Oil Used In Firing Kilns | Sales & Use | Sales & Use - Exemptions | Amended | 05/04/1994 |
810-6-3-.26 | Gas Districts | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
810-6-3-.28 | Gasoline, Motor Fuels, and Lubricants | Sales & Use | Sales & Use - Exemptions | Amended | 12/04/2017 |
810-6-3-.29 | Grass Sod | Sales & Use | Sales & Use - Exemptions | Amended | 05/22/1993 |
810-6-3-.31 | Herbicides | Sales & Use | Sales & Use - Exemptions | Amended | 03/24/1993 |
810-6-3-.32 | Historical Preservation Authorities | Sales & Use | Sales & Use - Exemptions | Amended | 12/25/2013 |
810-6-3-.33 | Industrial Development Board | Sales & Use | Sales & Use - Exemptions | Amended | 08/04/2009 |
810-6-3-.34 | Insecticides and Fungicides | Sales & Use | Sales & Use - Exemptions | Amended | 10/12/1993 |
810-6-3-.35 | Interstate Shipments Subject to Sales Tax | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
810-6-3-.35.01 | Interstate Commerce | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
810-6-3-.35.02 | Interstate Commerce, Sales In | Sales & Use | Sales & Use - Exemptions | Amended | 03/10/1998 |
810-6-3-.36 | Liquefied Petroleum Gas, Liquefied Natural Gas, and Compressed Natural Gas | Sales & Use | Sales & Use - Exemptions | Amended | 12/04/2017 |
810-6-3-.36.01 | Liquefied Petroleum Gas, Exempt From Sales Tax | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
810-6-3-.37 | Livestock | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
810-6-3-.37.03 | Exemption for Certain Items Furnished to Medicaid Recipients | Sales & Use | Sales & Use - Exemptions | Amended | 12/04/2014 |
810-6-3-.38 | Medical Clinic Boards | Sales & Use | Sales & Use - Exemptions | Amended | 08/04/2009 |
810-6-3-.40 | Municipal Housing Authority | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
810-6-3-.41 | Exemption For Municipal Special Health Care Facilities | Sales & Use | Sales & Use - Exemptions | Amended | 08/04/2009 |
810-6-3-.41.01 | Exemption for Certain Health Care Authorities | Sales & Use | Sales & Use - Exemptions | Amended | 08/04/2009 |
810-6-3-.41.02 | Exemption for Improvement Districts | Sales & Use | Sales & Use - Exemptions | Amended | 06/02/2005 |
810-6-3-.42 | National Farm Loan Associations | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
810-6-3-.42.02 | Nonresidents, Sales To | Sales & Use | Sales & Use - Exemptions | Amended | 02/10/2016 |
810-6-3-.42.03 | Sales of Certain Automotive Vehicles to Nonresidents for First Use and Registration or Titling Outside Alabama | Sales & Use | Sales & Use - Exemptions | Amended | 02/10/2016 |
810-6-3-.43 | Nurserymen – Sales of Plants, Seedlings, Nursery Stock and Floral Products | Sales & Use | Sales & Use - Exemptions | Amended | 07/25/1994 |
810-6-3-.44 | Parakeets, Parrots, Canaries | Sales & Use | Sales & Use - Exemptions | Amended | 05/22/1993 |
810-6-3-.45 | Peat Moss | Sales & Use | Sales & Use - Exemptions | Amended | 03/24/1993 |
810-6-3-.46 | Air and Water Pollution Control Exemption | Sales & Use | Sales & Use - Exemptions | Amended | 03/14/2001 |
810-6-3-.46.02 | Post Office, Sales To The | Sales & Use | Sales & Use - Exemptions | Adopted | 10/13/2016 |
810-6-3-.47 | Poultry Products | Sales & Use | Sales & Use - Exemptions | Adopted | 10/13/2016 |
810-6-3-.47.01 | Prescription Drugs | Sales & Use | Sales & Use - Exemptions | Amended | 01/29/1990 |
810-6-3-.47.02 | Private Schools, Sales To | Sales & Use | Sales & Use - Exemptions | Amended | 10/01/2014 |
810-6-3-.47.03 | Property to State, City, or County For Use By Public Schools, Sales of | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
810-6-3-.47.04 | Public Schools, Sales To | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
810-6-3-.47.05 | Public Schools – Athletic Equipment, Sales To | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
810-6-3-.47.06 | Public Schools, Public School Principals or Teachers, Etc., Sales To | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
810-6-3-.48 | Repairs to Equipment, When Not Subject to Tax | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
810-6-3-.48.05 | Exemption for Certain Purchases by Film Production Companies | Sales & Use | Sales & Use - Exemptions | Repealed | 02/10/2012 |
810-6-3-.52 | State Sales, Use, and Lodgings Tax Exemption for Qualified Production Companies | Sales & Use | Sales & Use - Exemptions | Adopted | 03/01/2014 |
810-6-3-.65 | Sales Tax Holiday for “Back-to-School” | Sales & Use | Sales & Use - Exemptions | Amended | 11/16/2017 |
810-6-3-.66 | Sales Tax Holiday for Severe Weather Preparedness | Sales & Use | Sales & Use - Exemptions | Adopted | 09/13/2012 |
810-6-3-.67 | Sheriff’s Purchases | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
810-6-3-.67.02 | Ships, Sale of | Sales & Use | Sales & Use - Exemptions | Amended | 06/05/1992 |
810-6-3-.67.03 | Ships, Sales To | Sales & Use | Sales & Use - Exemptions | Amended | 06/05/1992 |
810-6-3-.67.04 | Certificate of Exemption – Fuel and/or Supplies Purchased for Use or Consumption Aboard Vessels Engaged in Foreign or International Commerce or in Interstate Commerce | Sales & Use | Sales & Use - Exemptions | Amended | 03/27/2015 |
810-6-3-.68.01 | Load Displacement of Vessels, Barges, Ships, Other Watercraft, and Commercial Fishing Vessels – Definition and Method Of Determination | Sales & Use | Sales & Use - Exemptions | Adopted | 09/25/1992 |
810-6-3-.69.02 | Exemption for United States, State, County, City, and Other Exempt Entities from the Payment of Sales Tax, and Purchases Made Through the Use of Purchasing Agents | Sales & Use | Sales & Use - Exemptions | Amended | 01/05/2010 |
810-6-3-.72 | Tung Meal | Sales & Use | Sales & Use - Exemptions | Amended | 03/24/1993 |
810-6-3-.72.02 | United States, Sales To | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
810-6-3-.72.05 | Vitamins, Minerals, and Dietary Supplements | Sales & Use | Sales & Use - Exemptions | Amended | 07/30/1998 |
810-6-3-.73 | Warranty Parts – Manufacturer’s Warranty | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
810-6-3-.75 | Septic Tanks | Sales & Use | Sales & Use - Exemptions | Adopted | 07/07/1989 |
810-6-3-.76 | Property Purchased For Export and Sales Tax Refunds on Certain Purchases of Tangible Personal Property in Alabama For Export to and Use In a Foreign Country | Sales & Use | Sales & Use - Exemptions | Amended | 08/05/2015 |
810-6-3-.77 | Exemption for Certain Purchases by Contractors and Subcontractors in Conjunction with Construction Contracts with Certain Governmental Entities. | Sales & Use | Sales & Use - Exemptions | Amended | 02/25/2019 |
810-6-5-.02 | State Sales and Use Tax Certificate of Exemption (Form STE-1)- Issued For Wholesalers, Manufacturers and Other Product Based Exemptions | Sales & Use | Sales & Use - Exemptions | Amended | 02/10/2016 |
810-6-5-.02.01 | State Sales and Use Tax Certificate of Exemption For Entities Having a Statutory Exemption from the Payment of Sales, Use, and Lodgings Taxes | Sales & Use | Sales & Use - Exemptions | Amended | 02/10/2016 |
810-6-5-.02.02 | Informational Report For Entities Having a Statutory Exemption from the Payment of Sales, Use, and Lodgings Taxes | Sales & Use | Sales & Use - Exemptions | Amended | 11/14/2016 |
810-6-5-.11 | Nonresident Vendor’s Liability For Use Tax on Deliveries Made Outside Alabama | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
810-6-5-.29 | Oxygen and Durable Medical Equipment Dispensed to Medicare Recipients By Participating Providers | Sales & Use | Sales & Use - Exemptions | Amended | 04/23/2016 |
810-5-75-.09 | Transfer of Title For A Vehicle From A Deceased Owner | Motor Vehicle | Titles | Amended | 11/14/2020 |
810-5-75-.14 | Involuntary Transfer by Operation of Law | Motor Vehicle | Titles | Adopted | 02/14/2020 |
810-5-75-.15 | Application for Replacement Alabama Certificate of Title | Motor Vehicle | Titles | Amended | 09/14/2020 |
810-5-75-.17 | Repossessed Motor Vehicle Or Manufactured Home | Motor Vehicle | Titles | Amended | 01/13/2020 |
810-5-75-.21 | Lien or Security Interest Releases and Continuous Perfection of Lien or Security Interests | Motor Vehicle | Titles | Amended | 09/14/2020 |
810-5-75-.24 | Lien(s) to be Recorded (Security Interest Created by Owner) Assignment and Transfer of Lien by Lienholder | Motor Vehicle | Titles | Amended | 09/14/2020 |
810-5-75-.27 | Title Procedure – First Title For Vehicles Reconstructed With Glider Kit. | Motor Vehicle | Titles | Amended | 09/14/2020 |
810-5-75-.30 | Title Procedure – First Title for a Rebuilt Vehicle | Motor Vehicle | Titles | Repealed | 04/12/2021 |
810-5-75-.31 | Title Procedure – Transfer Of Title For Vehicle Under The Abandoned Motor Vehicle Act – Bill of Sale (Form MVT 32-13B) | Motor Vehicle | Titles | Repealed | 01/18/2018 |
810-5-75-.31.02 | Abandoned Motor Vehicle Record Request | Motor Vehicle | Titles | Repealed | 09/14/2020 |
810-5-75-.34 | Title Obtained Under Surety Bond | Motor Vehicle | Titles | Amended | 09/14/2020 |
810-5-75-.39 | Corrections To Title Documents | Motor Vehicle | Titles | Amended | 02/14/2020 |
810-5-75-.40 | Requirements for Names and Signatures on Title Application and Title Assignments | Motor Vehicle | Titles | Amended | 09/14/2020 |
810-5-75-.42 | Dealer Designated Agent Records | Motor Vehicle | Titles | Amended | 09/14/2020 |
810-5-75-.48 | Title Procedures – Defining “Junk”, “Parts Only” and “Scrap” Vehicles and Requiring Notice | Motor Vehicle | Titles | Amended | 11/27/2012 |
810-5-75-.49 | Certificate of Title Required – New Title Issued when Information on a Certificate of Title is Changed or when Correction in Required | Motor Vehicle | Titles | Repealed | 04/13/2020 |
810-5-75-.50 | Certificate of Title Required – Continuance of Recorded Legends | Motor Vehicle | Titles | Repealed | 11/14/2020 |
810-5-75-.51 | Returned Title Request Form (Form MVT 5-27)) | Motor Vehicle | Titles | Repealed | 11/14/2020 |
810-5-75-.52 | Designated Agent Appointments | Motor Vehicle | Titles | Amended | 01/13/2020 |
810-5-75-.53 | Application for Certificate of Title Leased Vehicles | Motor Vehicle | Titles | Amended | 04/13/2020 |
810-5-75-.54 | Application for Certificate of Title – Corrections on an Application for Certificate of Title by the Department | Motor Vehicle | Titles | Repealed | 01/13/2020 |
810-5-75-.55 | Motor Vehicle Inspection Requirements for Certificates of Title and Continuation of Brands | Motor Vehicle | Titles | Amended | 11/14/2020 |
810-5-75-.56 | Issuance and Records – Abbreviations Used in Data Entry | Motor Vehicle | Titles | Repealed | 11/14/2020 |
810-5-75-.57 | Application for Salvage Certificate of Title – Application for Certificate of Title for a Stolen Unrecovered Vehicle | Motor Vehicle | Titles | Amended | 11/14/2020 |
810-5-75-.58 | Titling of Multistage Vehicles | Motor Vehicle | Titles | Amended | 09/14/2020 |
810-5-75-.59 | Powers of the Department – Application for Alabama Vehicle Identification Number and Supporting Documents | Motor Vehicle | Titles | Adopted | 04/12/2021 |
810-5-75-.60 | Revocation and Denial of Authority to Act as Designated Agent | Motor Vehicle | Titles | Amended | 11/14/2020 |
810-5-75-.61 | Remittance of Fees by Designated Agents | Motor Vehicle | Titles | Amended | 09/14/2020 |
810-5-75-.62 | Salvage – Determining Fair Retail Values for Total Loss Vehicles | Motor Vehicle | Titles | Repealed | 09/14/2020 |
810-5-75-.64 | Unclaimed/Abandoned Vehicles | Motor Vehicle | Titles | Amended | 11/14/2020 |
810-5-75-.65 | Appointment, Revocation, and Denial of Authority to Act as a Manufactured Home Designated Agent of the Department | Motor Vehicle | Titles | Adopted | 10/01/2010 |
810-5-75-.67 | Title Procedure – Manufactured Home Exemption from Titling and Cancellation | Motor Vehicle | Titles | Repealed | 04/13/2020 |
810-5-75-.68 | Title Procedure – Exemptions from Titling | Motor Vehicle | Titles | Repealed | 09/14/2020 |
810-5-1-.204 | Placement of Motor Vehicle License Tags on Certain Motor Vehicles | Motor Vehicle | Registration | Amended | 10/10/2014 |
810-5-1-.205 | Commitment to Purchase Distinctive License Plates | Motor Vehicle | Registration | Adopted | 03/04/2017 |
810-5-1-.206 | Armed Forces Reserve Distinctive License Plates | Motor Vehicle | Registration | Repealed | 04/09/2018 |
810-5-1-.207 | Motor Vehicle Wreckers | Motor Vehicle | Registration | Adopted | 05/02/2012 |
810-5-1-.208 | National Guard Distinctive License Plates | Motor Vehicle | Registration | Repealed | 03/23/2018 |
810-5-1-.209 | Helping Schools Distinctive License Plates | Motor Vehicle | Registration | Amended | 05/14/2010 |
810-5-1-.211 | Motor Vehicle Registration Periods, Delinquency, Penalty, and Interest Charges | Motor Vehicle | Registration | Adopted | 11/14/2020 |
810-5-1-.212 | Undercover License Plates | Motor Vehicle | Registration | Amended | 08/11/2016 |
810-5-1-.215 | Vintage Vehicle License Plates | Motor Vehicle | Registration | Amended | 06/13/2016 |
810-5-1-.216 | Redesign and Reissue of Stillman College Distinctive License Plates | Motor Vehicle | Registration | Adopted | 07/10/2015 |
810-5-1-.217 | License Plate Design Specifications | Motor Vehicle | Registration | Adopted | 10/12/2012 |
810-5-1-.218 | Disabled Veteran Distinctive License Plates | Motor Vehicle | Registration | Repealed | 03/23/2018 |
810-5-1-.225 | Disability Access Parking Privileges | Motor Vehicle | Registration | Amended | 06/10/2019 |
810-5-1-.226 | Department Requirements for Accurate Registration Information | Motor Vehicle | Registration | Amended | 06/13/2016 |
810-5-1-.227 | The Issuance of Temporary License Tags and Registration Certificates by Designated Agents (Other than License Plate Issuing Officials) | Motor Vehicle | Registration | Repealed | 01/18/2018 |
810-5-1-.228 | Temporary Tags and Registration | Motor Vehicle | Registration | Amended | 01/01/2018 |
810-5-1-.229 | Replacement License Plates and Decals | Motor Vehicle | Registration | Amended | 09/14/2020 |
810-5-1-.230 | The Sale of License Plates for Truck Tractors Limited to Travel within 15 Miles of its Domiciled Corporate Limits | Motor Vehicle | Registration | Amended | 11/27/2012 |
810-5-1-.232 | United States Armed Forces Retired Distinctive License Plates | Motor Vehicle | Registration | Amended | 11/26/2010 |
810-5-1-.233 | Proof of Payment of Federal Heavy Vehicle Use Tax | Motor Vehicle | Registration | Amended | 04/11/2014 |
810-5-1-.234 | Personalized License Plates | Motor Vehicle | Registration | Amended | 02/14/2020 |
810-5-1-.236 | God Bless America Distinctive License Plates | Motor Vehicle | Registration | Amended | 11/30/2010 |
810-5-1-.238 | Registration of Motor Vehicles Not Subject to Titling | Motor Vehicle | Registration | Amended | 09/14/2020 |
810-5-1-.240 | Permanent Trailer License Plates | Motor Vehicle | Registration | Amended | 09/14/2020 |
810-5-1-.241 | Collegiate and Collegiate Personalized License Plates for Two-Year Colleges and Universities | Motor Vehicle | Registration | Amended | 11/20/2016 |
810-5-1-.244 | Proration of Motor Vehicle Registration Fees | Motor Vehicle | Registration | Amended | 09/14/2020 |
810-5-1-.245 | Non-Residents Operating Non-Commercial Vehicles into Alabama and Non-Residents Relocating to Alabama | Motor Vehicle | Registration | Amended | 10/01/2010 |
810-5-1-.246 | Bill Of Sale, Invoice Or Other Sales Document – Minimum Requirements | Motor Vehicle | Registration | Amended | 08/11/2016 |
810-5-1-.247 | Vehicle Identification Number (VIN) Inspections | Motor Vehicle | Registration | Amended | 09/14/2020 |
810-5-1-.442 | Farm and Forest Products License Plates | Motor Vehicle | Registration | Amended | 02/10/2016 |
810-5-1-.468 | Refunds of Motor Vehicle Registration Fees | Motor Vehicle | Registration | Amended | 02/27/2015 |
810-5-1-.485 | Motor Vehicle Record Requests | Motor Vehicle | Registration | Adopted | 09/14/2020 |
810-5-1-.400 | Performance and Registration Information Systems Management (PRISM) Program Adopted in Alabama | Motor Vehicle | IRP | Amended | 06/13/2016 |
810-5-1-.438 | International Registration Plan | Motor Vehicle | IRP | Amended | 08/29/2016 |
810-5-1-.440 | Department of Revenue to Issue Apportioned License Plates | Motor Vehicle | IRP | Amended | 08/29/2016 |
810-5-1-.441 | Application for Apportioned Registration | Motor Vehicle | IRP | Amended | 09/14/2020 |
810-5-1-.451 | Prerequisites to Issuance of Apportioned License Plates or Cab Cards | Motor Vehicle | IRP | Amended | 06/04/2010 |
810-5-1-.454 | Temporary Evidence of Apportioned Registration (TEAR) | Motor Vehicle | IRP | Amended | 08/29/2016 |
810-5-1-.469 | Suspension, Cancellation and/or Revocation of Apportioned License Plates and Cab Cards | Motor Vehicle | IRP | Amended | 08/29/2016 |
810-5-1-.470 | IRP and IFTA Trip Permits | Motor Vehicle | IRP | Amended | 03/12/2016 |
810-5-1-.471 | Alabama Registration Reciprocity Agreements | Motor Vehicle | IRP | Amended | 08/29/2016 |
810-5-9-.01 | International Fuel Tax Agreement- View International Fuel Tax Agreement | Motor Vehicle | IFTA | Amended | 08/29/2016 |
810-5-9-.03 | IFTA License Application | Motor Vehicle | IFTA | Amended | 08/29/2016 |
810-5-9-.09 | International Fuel Tax Agreement (IFTA) Decals | Motor Vehicle | IFTA | Amended | 09/14/2020 |
810-5-9-.10 | International Fuel Tax Agreement Quarterly Fuel Use Tax Returns | Motor Vehicle | IFTA | Amended | 09/14/2020 |
810-5-9-.13 | Cancellation, Suspension, or Revocation of an IFTA Account | Motor Vehicle | IFTA | Amended | 02/27/2015 |
810-5-8-.01 | Issuance of Certificate of Motor Vehicle Liability Bond, Certificate of Cash Bond, and Satisfaction of Judgments | Motor Vehicle | MLI | Amended | 04/13/2020 |
810-5-8-.02 | Issuance of Certificate of Cash Bond and Satisfaction of Judgements | Motor Vehicle | MLI | Repealed | 04/13/2020 |
810-5-8-.04 | Registration Denial – Mandatory Liability Insurance Law | Motor Vehicle | MLI | Repealed | 02/14/2020 |
810-5-8-.05 | Evidence of Insurance Requirements | Motor Vehicle | MLI | Repealed | 02/14/2020 |
810-5-8-.06 | Mandatory Liability Insurance Registration Suspension, Reinstatement, and Revocation Procedures | Motor Vehicle | MLI | Amended | 01/14/2021 |
810-5-8-.07 | Vehicles Exempt from the Mandatory Liability Insurance Law | Motor Vehicle | MLI | Amended | 04/13/2020 |
810-5-8-.08 | Refunds of Mandatory Liability Insurance (MLI) Reinstatement Fees | Motor Vehicle | MLI | Repealed | 02/14/2020 |
810-5-8-.09 | Identification Documentation Required for Registration. | Motor Vehicle | MLI | Amended | 03/23/2018 |
810-5-8-.10 | Mandatory Liability Insurance (MLI) Questionnaire and Notice of Suspension | Motor Vehicle | MLI | Repealed | 02/14/2020 |
810-5-12-.01 | Application for Master Dealer License | Motor Vehicle | Regulatory Licensing | Amended | 09/14/2020 |
810-5-12-.02 | Motor Vehicle Surety Bond | Motor Vehicle | Regulatory Licensing | Amended | 09/14/2020 |
810-5-12-.03 | Application for Off-Site Sales Event | Motor Vehicle | Regulatory Licensing | Amended | 09/14/2020 |
810-5-12-.04 | Revocation of License | Motor Vehicle | Regulatory Licensing | Adopted | 11/14/2020 |
810-5-12-.05 | Evidence of Blanket Liability Insurance Coverage for Licensed Motor Vehicle Dealers | Motor Vehicle | Regulatory Licensing | Amended | 09/14/2020 |
810-7-1-.20 | Procedures for Reporting and Remitting Solid Waste Disposal Fees | Business & License | Environmental | Adopted | 02/10/2009 |
810-7-1-.24 | Electronic Filing of Hazardous Waste Fee, Solid Waste Fee, Pari-Mutuel Pool Tax and State Horse Wagering Fee Returns | Business & License | Environmental | Amended | 02/14/2020 |
810-1-1-.01 | Department of Revenue, Creation and Organizational Structure | Office of the Commissioner | General Procedures | Repealed | 03/04/2018 |
810-1-1-.05 | Regulations for the Control of Funds Advanced to Pay Travel Expenses | Office of the Commissioner | General Procedures | Adopted | 02/01/2010 |
810-1-2-.05 | Petition for Rulemaking | Office of the Commissioner | General Procedures | Amended | 03/04/2018 |
810-1-5-.01 | Timely Mailing Treated as Timely Filing and Paying | Office of the Commissioner | General Procedures | Adopted | 02/09/2000 |
810-1-6-.01 | Electronic Filing and Payment Through Department Provided Filing and Payment Systems | Office of the Commissioner | General Procedures | Adopted | 12/15/2019 |
810-1-6-.02 | Scope of the Rules | Office of the Commissioner | General Procedures | Repealed | 12/15/2019 |
810-1-6-.03 | Definitions | Office of the Commissioner | General Procedures | Repealed | 12/15/2019 |
810-1-6-.04 | Electronic Payment of Taxes to be Provided | Office of the Commissioner | General Procedures | Amended | 12/15/2019 |
810-1-6-.05 | Tax Types Covered and Requirements for Tax Returns | Office of the Commissioner | General Procedures | Repealed | 12/15/2019 |
810-1-6-.06 | Electronic Payment Requirements and Determining Timely Payment | Office of the Commissioner | General Procedures | Repealed | 12/15/2019 |
810-1-6-.07 | Determining Timely Filing of Electronic Returns | Office of the Commissioner | General Procedures | Repealed | 12/15/2019 |
810-1-6-.12 | Taxes Required to be Filed Electronically | Office of the Commissioner | General Procedures | Repealed | 12/15/2019 |
810-1-6-.13 | Requirements for Third-Party Bulk Filers | Office of the Commissioner | General Procedures | Amended | 12/15/2019 |
810-12-1-.01 | General Rule – 100% Penalty for Willful Failure to Collect and Pay Over Tax and Willful Attempt to Evade and Defeat Tax | Office of the Commissioner | Collections | Adopted | 08/18/1986 |
810-12-1-.02 | Assessment Procedures – 100% Penalty | Office of the Commissioner | Collections | Adopted | 08/12/1986 |
810-12-1-.03 | Waiver and Agreement – 100% Penalty | Office of the Commissioner | Collections | Adopted | 08/12/1986 |
810-12-1-.04 | Jeopardy Assessment – 100% Penalty | Office of the Commissioner | Collections | Adopted | 08/12/1986 |
810-12-1-.05 | Sale of Seized Property | Office of the Commissioner | Collections | Adopted | 07/22/1991 |
810-12-1-.06 | Issuance of Writs of Execution | Office of the Commissioner | Collections | Adopted | 08/03/2000 |
810-13-1-.01 | Taxpayer Payment Procedures | Office of the Commissioner | Financial Operations | Adopted | 01/09/2015 |
810-13-1-.02 | Definitions | Office of the Commissioner | Financial Operations | Adopted | 01/10/1992 |
810-13-1-.03 | General Requirements | Office of the Commissioner | Financial Operations | Adopted | 11/24/2006 |
810-13-1-.04 | Tax Types Covered | Office of the Commissioner | Financial Operations | Adopted | 01/10/1992 |
810-13-1-.05 | Selection of Taxpayers | Office of the Commissioner | Financial Operations | Adopted | 11/24/2006 |
810-13-1-.07 | Registration of Taxpayers | Office of the Commissioner | Financial Operations | Adopted | 11/24/2006 |
810-13-1-.08 | Payment Alternatives | Office of the Commissioner | Financial Operations | Adopted | 01/10/1992 |
810-13-1-.09 | Payment Procedures – General Provisions | Office of the Commissioner | Financial Operations | Adopted | 01/10/1992 |
810-13-1-.10 | Procedures for Debit Payment Method | Office of the Commissioner | Financial Operations | Adopted | 11/19/2007 |
810-13-1-.11 | Procedures for ACH Credit Payment Method | Office of the Commissioner | Financial Operations | Adopted | 11/19/2007 |
810-13-1-.12 | Requirement for Filing Returns | Office of the Commissioner | Financial Operations | Adopted | 01/10/1992 |
810-13-1-.13 | Penalties for Noncompliance | Office of the Commissioner | Financial Operations | Adopted | 01/10/1992 |
810-13-1-.14 | Voluntary Use of EFT to Pay Taxes | Office of the Commissioner | Financial Operations | Adopted | 01/10/1992 |
810-13-1-.15 | Proof of Payment | Office of the Commissioner | Financial Operations | Adopted | 01/10/1992 |
810-13-1-.16 | Correction of Errors | Office of the Commissioner | Financial Operations | Adopted | 01/10/1992 |
810-13-1-.17 | Emergency Payments | Office of the Commissioner | Financial Operations | Adopted | 01/10/1992 |
810-13-1-.19 | Change in Taxpayer Information | Office of the Commissioner | Financial Operations | Adopted | 01/10/1992 |
810-13-1-.20 | Legal Holidays | Office of the Commissioner | Financial Operations | Adopted | 01/10/1992 |
810-14-1-.01 | Scope of Rules | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 08/24/1993 |
810-14-1-.02 | Guidelines for Granting Administrative Reviews | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 01/09/2015 |
810-14-1-.03 | Cost of Transcripts and Recordings | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Amended | 03/15/2021 |
810-14-1-.04 | Installment Payment Agreements | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 03/15/2021 |
810-14-1-.05 | Procedure for Abatement of Penalties | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 08/24/1993 |
810-14-1-.06 | Revenue Rulings | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 07/10/2015 |
810-14-1-.07 | Maintenance of Records | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 05/07/1996 |
810-14-1-.07.01 | Model Recordkeeping and Retention Regulation in an Electronic Environment | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 09/10/1998 |
810-14-1-.08 | Fees and Costs for Witnesses | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 08/24/1993 |
810-14-1-.09 | Entry of Preliminary Assessment; Final Assessment of Uncontested Tax; Execution of Preliminary and Final Assessments | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 08/24/1993 |
810-14-1-.10 | Time Limitation for Entering Preliminary Assessment | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 08/24/1993 |
810-14-1-.11 | Six-Year Time Limitation for Omission of 25 Percent or More of Taxable Base | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 05/07/1996 |
810-14-1-.12 | Second Inspection of a Taxpayer’s Books and Records | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 08/24/1993 |
810-14-1-.13 | Service of Preliminary and Final Assessments | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 08/24/1993 |
810-14-1-.14 | Filing a Written Petition for Review | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 08/24/1993 |
810-14-1-.15 | Entry of Final Assessment | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 04/11/2014 |
810-14-1-.16 | Uniform Revenue Procedures — Appeal from Final Assessment | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 01/09/2015 |
810-14-1-.17 | Procedure for Refund of Local Taxes | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 08/24/1993 |
810-14-1-.18 | Petitions for Refund Allowed | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Amended | 02/25/2019 |
810-14-1-.19 | Time Limitations for Filing Petitions for Refund | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Amended | 05/07/1996 |
810-14-1-.20 | Limitation with Respect to Net Operating Loss Carrybacks | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 08/24/1993 |
810-14-1-.21 | Procedures if Refunds Granted; Credit of Refund; Payment of Other Taxes; Payment of Interest | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 01/09/2015 |
810-14-1-.22 | Denial or Revocation of Licenses, Account Numbers, Permits, and Certificates (Including Motor Vehicle Certificates of Title) | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 01/09/2015 |
810-14-1-.25 | Release of Lien Information to Third Parties | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 08/24/1993 |
810-14-1-.26 | Release of Information Necessary to Comply with Sections 40-23-25, 40-23-82, and 40-12-224, Code of Alabama 1975 | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 05/07/1996 |
810-14-1-.27 | Confidentiality of Tax Returns and Tax Return Information | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Repealed | 03/15/2021 |
810-14-1-.28 | Disclosure of Statistical Information | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Repealed | 03/15/2021 |
810-14-1-.29 | General Disclosure and Exchange of Information Guidelines | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Repealed | 03/15/2021 |
810-14-1-.30 | Penalty for Failure to Timely Pay Tax | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 05/19/2010 |
810-14-1-.30.01 | Penalty for Failure to Timely File Tax | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 07/13/2007 |
810-14-1-.31 | Penalty for Underpayment Due to Negligence | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 08/24/1993 |
810-14-1-.32 | Penalty for Underpayment Due to Fraud | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 08/24/1993 |
810-14-1-.33 | Penalty for Frivolous Return | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 08/24/1993 |
810-14-1-.33.01 | Assessment and Waiver of Civil Penalties | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 02/16/1999 |
810-14-1-.34 | Interest on Underpayment of Tax | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 08/24/1993 |
810-14-1-.34.01 | Interest on Underpayment of Tax – Large Corporations | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 02/16/1999 |
810-14-1-.35 | Interest on Refunds | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 08/24/1993 |
810-14-1-.36 | Government Contract for Examination of Taxpayer’s Records Where Compensation Contingent Upon Tax, Interest, etc., Assessed or Collected | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 02/01/1995 |
810-3-174-.01 | Repealed 5/5/00 | Income Tax | S-Corporation Tax | Repealed | 05/05/2000 |
810-3-29-.04 | Requirements for the Fiduciary Income Tax Declaration for Electronic Filing | Income Tax | Fiduciary & Estate Tax | Amended | 05/24/2018 |
810-5-1-.219 | Design, Placement and Proper Use of Monthly and Annual Decals | Motor Vehicle | Registration | Amended | 12/04/2017 |
810-5-1-.223 | Off-the-Road Equipment – Definitions and Exemptions | Motor Vehicle | Registration | 02/11/2010 | |
810-5-1-.239 | Registration of Vehicles Used Exclusively to Transport Raw Cotton | Motor Vehicle | Registration | 01/05/2007 | |
810-5-1-.243 | Registering Trucks with Gross Weights up to 12,000 Pounds | Motor Vehicle | Registration | 03/05/2007 | |
810-5-1-.403 | International Registration Plan, Inc. Dues | Motor Vehicle | IRP | 03/05/2007 | |
810-5-1-.459 | Department of Revenue Permitted to Make Reasonable Inquiries and Demand Reasonable Proof When Registering Vehicles Under the International Registration Plan | Motor Vehicle | IRP | Repealed | 09/14/2020 |
810-5-1-.473 | Distribution of Monies Received form Registrants under the International Registration Plan | Motor Vehicle | IRP | 07/07/2006 | |
810-5-1-.476.01 | Enforcement as to Alabama Apportioned Vehicles, License Plates, and Cab Cards | Motor Vehicle | IRP | 07/07/2006 | |
810-5-1-.479 | Residency Requirements for Registration | Motor Vehicle | IRP | Adopted | 09/14/2020 |
810-5-1-.484 | Expiration, Designation, and Renewal of the Registration of Motor Vehicles | Motor Vehicle | Registration | Amended | 09/14/2020 |
810-5-75-.03 | Issuance of a Certificate of Title for an Imported Vehicle | Motor Vehicle | Titles | Amended | 04/13/2020 |
810-5-75-.28 | Application for Certificate of Title to a Rebuilt Vehicle | Motor Vehicle | Titles | Amended | 04/12/2021 |
810-5-75-.29 | Title Procedure – First Title For Vehicle Obtained From The United States Government. | Motor Vehicle | Titles | Amended | 02/14/2020 |
810-5-75-.36 | Responsibilities of Designated Agents | Motor Vehicle | Titles | Amended | 04/12/2021 |
810-5-75-.38 | Dealer Reassignment Supplement | Motor Vehicle | Titles | Amended | 09/14/2020 |
810-5-75-.46 | Assignment of Certificate of Title | Motor Vehicle | Titles | Repealed | 11/14/2020 |
810-5-75-.47 | Title Procedure – Identification of Motor Vehicles Returned to the Manufacturer because of Non-Conformity to Warranty | Motor Vehicle | Titles | Adopted | 04/12/2021 |
810-5-75-.66 | Cancellation of Manufactured Home Certificate of Origin or Certificate of Title | Motor Vehicle | Titles | Amended | 09/14/2020 |
810-5-8-.03 | Use Of Motor Numbers On Insurance Cards And Other Proof Of Liability Insurance In Lieu Of Vehicle Identification Numbers | Motor Vehicle | MLI | Repealed | 02/14/2020 |
810-3-61-.01 | Definition of Terms and Phrases Used in Connection with the Scholarship Program | Income Tax | General | Amended | 01/04/2016 |
810-3-61-.02 | Credits for Contributions to Scholarship Granting Organizations (SGOs) | Income Tax | General | Amended | 01/04/2016 |
810-3-61-.03 | Application of Scholarship Granting Organizations (SGOs) for Participating in the Scholarship Program | Income Tax | General | Amended | 01/04/2016 |
810-3-61-.04 | Receipt, Maintenance, and Disbursement of Scholarship Funds by Scholarship Granting Organizations (SGOs) | Income Tax | General | Amended | 01/04/2016 |
810-3-61-.05 | Annual Report of Scholarship Granting Organizations (SGOs) | Income Tax | General | Amended | 01/04/2016 |
810-3-61-.06 | Notice of Nonpublic School to the Department of its Intention to Participate in the Scholarship Program | Income Tax | General | Amended | 01/04/2016 |
810-3-61-.07 | Continuing Eligibility of Scholarship Granting Organization (SGO) to Participate in the Tax Credit Scholarship Program | Income Tax | General | Amended | 01/04/2016 |
810-3-61-.08 | Percentage of Low-Income Eligible Students in a County | Income Tax | General | Repealed | 01/04/2016 |
810-5-1-.201 | Partial or Full Exemption from Privilege or License Tax and Registration Fee | Motor Vehicle | Registration | Amended | 05/24/2018 |
810-7-1-.31 | Procedures for Disposition of Confiscated Tobacco Products | Business & License | State Tobacco Products | Adopted | 09/28/2017 |
810-3-136-.01 | Historic Rehabilitation Tax Credit of 2013- General Guidelines. | Income Tax | General | Amended | 02/19/2018 |
810-3-136-.02 | Historic Rehabilitation Tax Credit of 2013-Availability, Claiming and Transferability. | Income Tax | General | Amended | 02/19/2018 |
810-17-1-.01 | Economic Tax Incentive Reporting | Office of the Commissioner | General | Adopted | 10/04/2017 |
810-3-35-.01 | Deductions Allowed Corporations | Income Tax | Corporate Tax | Repealed | 04/30/1998 |
810-5-12-.06 | Buyer’s Identification Cards for Automotive Dismantlers and Parts Recyclers | Motor Vehicle | Regulatory Licensing | Adopted | 12/04/2017 |
810-3-39-.06 | Mechanics of Consolidated Filing. | Income Tax | Corporate Tax | Repealed | 01/01/2018 |
810-4-1-.27 | Procedures for Electronically Filing a Business Personal Property Return using OPPAL | Property Tax | Personal Property Tax | Adopted | 01/13/2018 |
810-6-3-.07.06 | United Appeal Funds and Supported Charities | Sales & Use | Sales & Use - Exemptions | 01/18/2018 | |
810-3-26-.03 | Reporting Requirements of Payment Settlement Entities (PSE) | Income Tax | Withholding Tax | Adopted | 02/19/2018 |
810-3-137-.01 | Historic Rehabilitation Tax Credit of 2017- General Guidelines. | Income Tax | General | Adopted | 02/19/2018 |
810-3-137-.03 | Historic Rehabilitation Tax Credit of 2017- Improperly Obtained Historic Rehabilitation Tax Credits | Income Tax | General | Amended | 03/11/2019 |
810-3-28-.09 | Requirements for the Alabama Electronic Partnership/LLC Return of Income | Income Tax | General Procedures | Adopted | 04/08/2018 |
810-4-1-.26 | Valuation and Assessment of Business Personal Property Using Form ADV- 40S (Short Form) | Property Tax | Personal Property Tax | Adopted | 10/01/2014 |
810-8-4-.01 | Verification of Fuel Identification Marker Application | Business & License | Business & License Tax | Repealed | 10/15/2018 |
810-3-60-.01 | Eligibility For Parent Tax Credit For Students Enrolled In Or Assigned To Attend A Failing School | Income Tax | General | Amended | 09/27/2013 |
810-3-60-.02 | Eligibility For Parent Tax Credit For Students Attending A Nonpublic School | Income Tax | General | Amended | 04/25/2014 |
810-3-60-.03 | Eligibility For Parent Tax Credit For Students Transferring To A Failing Public School | Income Tax | General | Amended | 04/25/2014 |
810-3-60-.04 | Calculation Of Annual Average Cost Of Attendance For A Public K-12 Student | Income Tax | General | Adopted | 12/25/2013 |
810-3-2.1-.01 | Exempt Income for Foreign Missionary Service. | Income Tax | Individual Income Tax | Amended | 10/23/1996 |
810-2-8-.17 | Requirements for the Alabama Electronic Business Privilege Tax Return. | Income Tax | Business Privilege Tax | Adopted | 06/11/2018 |
810-6-5-.37 | Procedures for Beer and Wine Distributors Reporting Sales of Beer and Wine for Resale in this State. | Sales & Use | Sales & Use Tax | Adopted | 05/24/2018 |
810-3-137-.02 | Historic Rehabilitation Tax Credit of 2017- Availability, Claiming and Transferability of the Historic Rehabilitation Tax Credit. | Income Tax | General | Amended | 01/14/2021 |
810-8-1-.72 | Maintenance of Records for Compressed Natural Gas (CNG) or Liquefied Natural Gas (LNG) by Public Sellers or Fleet Producers | Business & License | Business & License Tax | Adopted | 10/01/2018 |
810-8-1-.71 | Electronic Filing of Compressed Natural Gas (CNG) Personal Producer Annual Application Fee Reports | Business & License | Business & License Tax | Repealed | 11/14/2019 |
810-8-1-.70 | Electronic Filing of Compressed Natural Gas (CNG)/Liquefied Natural Gas (LNG) Alternative Fuel Monthly Tax Returns | Business & License | Business & License Tax | Repealed | 11/14/2019 |
810-14-1-.24 | Proper Time to File a Tax Lien | Office of the Commissioner | General | Adopted | 09/24/2018 |
810-3-61-.09 | Estimated Tax Penalty to Individuals and Corporations Entitled to Claim Certain Credits against the Amount of Income Tax Due | Income Tax | Corporate Tax | Adopted | 10/15/2018 |
810-8-5-.06 | Clarification of the Application of the Forest Products Severance Tax and the Forest Products Manufacturers Tax on Certain Forest Products. | Business & License | Forest Products Severance Tax | Adopted | 10/15/2018 |
810-4-6-.01 | Clarification of Procedures for Tax Lien Auction and Tax Lien Sale | Property Tax | Land Sales | Adopted | 11/08/2018 |
810-6-2-.90.04 | Requirements for Certain Marketplace Facilitators and Marketplace Sellers | Sales & Use | Sales & Use Tax | Adopted | 11/23/2018 |
810-4-3-.08 | Taxability of Property – Chapter 9G | Property Tax | Property Tax Abatements | Adopted | 12/31/2018 |
810-4-3-.09 | Property Qualifying for Abatement – Chapter 9G | Property Tax | Property Tax Abatements | Adopted | 12/31/2018 |
810-4-3-.10 | Authorization for Abatement – Chapter 9G | Property Tax | Property Tax Abatements | Adopted | 12/31/2018 |
810-4-3-.11 | Procedures for Granting of Abatement – Chapter 9G | Property Tax | Property Tax Abatements | Adopted | 12/31/2018 |
810-4-3-.12 | Enforcement – Chapter 9G | Property Tax | Property Tax Abatements | Adopted | 12/31/2018 |
810-12-1-.07 | Sale of Real Property Acquired through a Sheriff’s Sale by means of Public Auction or Public Sale Under Sealed Bids | Property Tax | Land Sales | Adopted | 02/25/2019 |
810-3-29-.09 | Requirements for the Alabama Electronic Fiduciary Income Tax Return | Income Tax | Fiduciary & Estate Tax | Adopted | 05/24/2018 |
810-6-5-.01 | Closure, Denial, Revocation, or Suspension of Accounts | Sales & Use | Sales & Use - General | Adopted | 12/15/2019 |
810-4-6-.02 | Reduction of Interest Rate on Redemptions of Tax Delinquent Property and Verification of Allowable Costs/Expenses | Property Tax | Land Sales | Adopted | 01/13/2020 |
810-5-75-.52.01 | Title Service Provider | Motor Vehicle | Titles | Adopted | 01/13/2020 |
810-6-5-.01.01 | Renewal of an Annual License | Sales & Use | Sales & Use - General | Adopted | 02/14/2020 |
810-6-4-.21.02 | Local Government Rate Notification Requirements for Sales, Use, Rental, and Lodgings Tax | Sales & Use | Local Sales, Use, Rental & Lodgings Taxes | Adopted | 04/13/2020 |
810-7-1-.19 | Local Government Rate Notification Requirements for Tobacco Tax | Business & License | State Tobacco Products | Adopted | 04/13/2020 |
810-8-1-.03 | Local Government Rate Notification Requirements for Gasoline and Diesel Fuel Excise Tax | Business & License | Motor Fuel Excise Taxes (Gasoline, Diesel, Aviation) | Adopted | 04/13/2020 |
810-5-12-.07 | Application for Motor Vehicle Wholesale Auction License | Motor Vehicle | Regulatory Licensing | Adopted | 09/14/2020 |
810-5-75-.63 | Transactions Requiring a Secure Power of Attorney | Motor Vehicle | Titles | Adopted | 11/14/2020 |
810-5-75-.54 | Application for Certificate of Title for a Stolen Unrecovered Vehicle | Motor Vehicle | Titles | Adopted | 01/14/2021 |
810-3-43-.01 | Availability, Claiming, And Transferability Of The Rail Credit | Income Tax | General | Adopted | 04/12/2021 |
810-5-1-.443 | Business Operating License for Motor Bus Passenger Carrier Vehicles | Motor Vehicle | Regulatory Licensing | Adopted | 04/12/2021 |
810-6-1-.09 | Reporting and Notice Requirements for Facilitators of the Lease or Rental of Automotive Vehicles | Sales & Use | Rental or Leasing Tax | Adopted | 04/12/2021 |