U.S. flag An official website of the United States government.

Dot gov

The .gov means it's official.
Federal government websites always use a .gov or .mil domain. Before sharing sensitive information online, make sure you’re on a .gov or .mil site by inspecting your browser's address (or "location") bar.

SSL

This site is also protected by an SSL (Secure Sockets Layer) certificate that's been signed by the U.S. government. The https:// means all transmitted data is encrypted  — in other words, any information or browsing history that you provide is transmitted securely.

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.

NumberTitleDivisionTax TypeStatusDate
NumberTitleDivisionTax TypeStatusDate
810-7-1-.01Damaged Cigarettes and other Damaged Tobacco ProductsBusiness & LicenseState Tobacco ProductsAdopted03/24/1970
810-7-1-.02Tobacco Tax Refunds Applicable to all Wholesale Dealers of Tobacco ProductsBusiness & LicenseState Tobacco ProductsAdopted10/01/1982
810-7-1-.03Tobacco Tax Rules Applicable to National Guard CanteensBusiness & LicenseState Tobacco ProductsAdopted10/01/1982
810-7-1-.04Refund for Tobacco Products Destroyed by a ManufacturerBusiness & LicenseState Tobacco ProductsAmended12/31/2018
810-7-1-.05Tobacco Administration Concerning Manufacturers and Their SalesmenBusiness & LicenseState Tobacco ProductsAmended11/08/2018
810-7-1-.06Gummed Cigarette Rolling Paper TaxBusiness & LicenseState Tobacco ProductsAmended12/31/2018
810-7-1-.07Computing Tobacco Tax on Give-Away Sample Cigarettes and Tobacco Products Other than CigarettesBusiness & LicenseState Tobacco ProductsAmended08/30/2013
810-7-1-.08Procedure for Reporting and Payment of Tobacco Taxes on Tobacco Products Other Than CigarettesBusiness & LicenseState Tobacco ProductsAmended03/28/2003
810-7-1-.09Procedure for Reporting and Payment of County Tobacco Taxes on Cigarettes and Submission of Tobacco Reports and Registration RequirementsBusiness & LicenseState Tobacco ProductsAdopted10/01/2010
810-7-1-.10Procedure Pertaining to the Exemption of Certain Organizations from State Tobacco and Playing Card TaxesBusiness & LicenseState Tobacco ProductsAdopted09/18/1992
810-7-1-.11Procedures Pertaining to the Escrow Provisions and Tobacco Master Settlement Agreement Complementary Legislation Concerning Tobacco ManufacturersBusiness & LicenseState Tobacco ProductsAdopted06/15/2011
810-7-1-.13Procedures for Taxing Snuff, Moist Snuff (Roll Snuff) and Smokeless Tobacco (Tobacco Similar in Composition to Snuff)Business & LicenseState Tobacco ProductsAmended06/08/2007
810-7-1-.14Tobacco Product Manufacturers Certificate of ComplianceBusiness & LicenseState Tobacco ProductsAmended11/16/2017
810-7-1-.15Directory of Cigarettes Approved For Stamping and Sale in AlabamaBusiness & LicenseState Tobacco ProductsAdopted09/17/2004
810-7-1-.16Updates and Changes to the Directory of Cigarettes Approved for Stamping and Sale and Appeals TherefromBusiness & LicenseState Tobacco ProductsAmended09/17/2004
810-7-1-.17Quarterly Certifications and Escrow DepositsBusiness & LicenseState Tobacco ProductsAdopted09/17/2004
810-7-1-.18Disclosures of InformationBusiness & LicenseState Tobacco ProductsAdopted09/17/2004
810-7-1-.21Electronic Filing and Payment of the Alabama Underground and Aboveground Storage Tank Trust Fund ChargeBusiness & LicenseEnvironmentalRepealed01/13/2020
810-7-1-.22Procedures Pertaining to Manufacturers of Tobacco Products Relating to Commercial CigaretteMaking or Rolling MachinesBusiness & LicenseState Tobacco ProductsAdopted01/11/2012
810-7-1-.23Electronic Filing and Payment of State and State-administered County Tobacco TaxesBusiness & LicenseState Tobacco ProductsRepealed01/13/2020
810-7-1-.25Electronic Filing of Monthly Wholesaler Reports, Schedule D Reports, Manufacturer Reports, Manufacturer Certifications, and Any New Tobacco Returns/ReportsBusiness & LicenseState Tobacco ProductsRepealed02/14/2020
810-7-1-.26Procedures for Reporting Sales of Tobacco Products for Resale in this StateBusiness & LicenseState Tobacco ProductsAmended05/24/2018
810-7-1-.27Non-Participating Manufacturer’s Bond (including Importers, if Applicable)Business & LicenseState Tobacco ProductsAdopted10/01/2014
810-7-1-.28Wholesaler’s and Distributor’s Schedule D Reporting of Cigarette Sales to Federally-Recognized Indian Tribes Relating to the Escrow Provisions and MSA Complementary LegislationBusiness & LicenseState Tobacco ProductsAdopted10/01/2014
810-7-1-.29Duplicate Tobacco InvoicesBusiness & LicenseState Tobacco ProductsAdopted04/29/2015
810-7-1-.30Suspension of the Playing Cards TaxBusiness & LicenseState Tobacco ProductsAdopted04/20/2015
810-8-1-.01Criteria for Governing Bodies of Counties and Incorporated Municipalities to Receive Refund of Motor Fuel Excise Taxes.Business & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Adopted08/30/2013
810-8-1-.02Application of Excise Tax on BlendstocksBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended07/30/2016
810-8-1-.04Sales of Motor Fuel in the Bulk Transfer/Terminal SystemBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended10/17/2013
810-8-1-.05Flash Sales at the Terminal Allowed Under Specific ConditionsBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Adopted03/03/2015
810-8-1-.11Refund Policy Pertaining to the Exemption of Certain Organizations from State Gasoline and Diesel Fuel Excise TaxesBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended11/14/2019
810-8-1-.12Alabama Scrap Tire Environmental Fee Application and Filing ProcedureBusiness & LicenseEnvironmentalAmended10/01/2010
810-8-1-.12.01Electronic Filing of Scrap Tire Environmental Fee ReturnsBusiness & LicenseEnvironmentalRepealed02/14/2020
810-8-1-.13Miscellaneous Refund ProvisionsBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended01/13/2016
810-8-1-.14Loss of Taxable Fuel Petition for Refund For Losses and Contamination of Motor FuelBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended11/14/2019
810-8-1-.17Dyed Diesel Fuel for a Motor Vehicle used Exclusively “Off the Highway”Business & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended11/14/2019
810-8-1-.20Motor Fuel Sales to the United StatesBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended11/14/2019
810-8-1-.21.01Refund of Diesel Fuel Excise Tax for Off-Road UseBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended01/01/1970
810-8-1-.22Exemptions Pertaining to the Additional Excise Tax on Lubricating OilBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended08/30/2013
810-8-1-.23Exempt Entity Petition for Refund for Tax-Paid Gasoline & Undyed Diesel FuelBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended11/14/2019
810-8-1-.24Credit Policy Regarding Wholesale Oil/Import License Fee on Biodiesel Sold to a Licensed Supplier When Delivered to a TerminalBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended05/23/2016
810-8-1-.25Refund Policy Regarding Wholesale Oil License Fee on Diesel Fuel Diverted to Another StateBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Adopted02/07/2014
810-8-1-.25.02Permit Issued to Pay Lubricating Oil Tax Directly to the DepartmentBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended11/14/2019
810-8-1-.26Licensed Distributor Refund for Sales to Licensed Exempt EntitiesBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended11/14/2019
810-8-1-.27Licensed Exporter RefundsBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended11/14/2019
810-8-1-.28Diesel Fuel Defined for Wholesale Oil License Fee/Import License FeeBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Adopted11/21/2013
810-8-1-.29Deposits in Lieu of Surety BondsBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended11/14/2019
810-8-1-.31Definition Of A SaleBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended11/14/2019
810-8-1-.47.01Dyed Diesel Fuel Sold for Exclusive Off-Road UseBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended11/14/2019
810-8-1-.53Electronic Filing of Lubricating Oils Tax ReturnsBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Repealed11/14/2019
810-8-1-.54Electronic Filing of Returns and ReportsBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Repealed01/13/2020
810-8-1-.56Sales Records of a Licensed DistributorBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended11/14/2019
810-8-1-.57Net Gallons BasisBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Adopted11/14/2019
810-8-1-.58Motor Fuel Floor-Stocks Tax ReturnBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Adopted11/14/2019
810-8-1-.59Motor Fuel Back Up Tax ReportBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended11/14/2019
810-8-1-.60Credit Card Issuer Petition for Refund for Gasoline & Undyed Diesel Fuel Purchases by Licensed Exempt EntitiesBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Adopted11/14/2019
810-8-1-.63Supplier Twenty Day NotificationBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended11/14/2019
810-8-1-.64Motor Fuel DiscountsBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended11/14/2019
810-8-1-.65Wholesale Oil License Fee/Import License Fee Return RequiredBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Adopted08/30/2013
810-8-1-.66Inspection Fee Bond CalculationsBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Repealed12/04/2017
810-8-1-.67Inspection Fee Floor-Stocks ReturnBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Adopted07/30/2016
810-8-1-.68Electronic Filing of Inspection Fee ReturnsBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Repealed11/14/2019
810-8-1-.69Inspection Fee Back Up Tax ReportBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Adopted07/30/2016
810-8-2-.01Coal Severance Tax – Moisture ContentBusiness & LicenseCoal Severance TaxAdopted07/13/2013
810-8-5-.03Fee for Cost Incurred in Providing Copies of Privilege Records.Business & LicenseBusiness & License TaxAmended12/04/2017
810-8-5-.05Clarification of Definitions and Exemptions for Lumber and Timber DealersBusiness & LicenseSeverance Tax Forest ProductAdopted06/17/1999
810-8-5-.10State Boards and Agencies Registration FormBusiness & LicenseBusiness & License TaxAdopted11/16/2017
810-8-5-.11Mechanism to be Used to Notify MunicipalitiesBusiness & LicenseBusiness & License TaxAdopted11/16/2017
810-8-5-.12Buyers’ Identification Cards for Automotive Dismantlers and Parts RecyclersBusiness & LicenseVehicle ValuationRepealed12/04/2017
810-8-5-.14Internet-Based Automotive Dismantler and Parts Recycler and BID Card Applications and FeesBusiness & LicenseVehicle ValuationRepealed12/04/2017
810-8-5-.15Five Year Business License AdjustmentBusiness & LicenseBusiness & License TaxAdopted09/26/2012
810-8-5-.16Electronic Filing of Severance Tax Returns and Supporting Supplemental FormsBusiness & LicenseSeverance Tax GeneralRepealed01/13/2020
810-8-5-.17Surety Bonds for Automotive Dismantlers and Parts RecyclersBusiness & LicenseVehicle ValuationRepealed12/04/2017
810-8-5-.18Bond Claims for Automotive Dismantlers and Parts RecyclersBusiness & LicenseVehicle ValuationRepealed12/04/2017
810-8-6-.01Determining Gross Value or Market Price of Oil or Gas at the Point of ProductionBusiness & LicenseSeverance Tax Oil & GasAdopted04/01/1997
810-8-6-.02Procedures for Reporting and Remitting Oil & Gas Production and Privilege Taxes for Offshore ProductionBusiness & LicenseSeverance Tax Oil & GasAdopted03/04/2010
810-8-6-.03Procedures for Reporting and Remitting Oil & Gas Privilege Taxes for Wells Located within the Corporate Limits or Police Jurisdiction of a MunicipalityBusiness & LicenseSeverance Tax Oil & GasAdopted03/04/2010
810-8-6-.04Electronic Filing and Payment of Oil and Gas Production and Privilege TaxesBusiness & LicenseSeverance Tax Oil & GasRepealed02/14/2020
810-8-7-.01Scope of the RulesBusiness & LicenseSeverance Tax Natural MineralsAdopted01/11/2013
810-8-7-.02DefinitionsBusiness & LicenseSeverance Tax Natural MineralsAmended06/11/2018
810-8-7-.03ExemptionsBusiness & LicenseSeverance Tax Natural MineralsAdopted01/11/2013
810-8-7-.04Sales Subject to the TaxBusiness & LicenseSeverance Tax Natural MineralsAdopted01/11/2013
810-8-7-.05Producer’s Responsibility to Collect and Remit the TaxBusiness & LicenseSeverance Tax Natural MineralsAdopted01/11/2013
810-8-7-.06Purchaser’s Responsibility to Remit the TaxBusiness & LicenseSeverance Tax Natural MineralsAdopted01/11/2013
810-8-7-.07Application of the TaxBusiness & LicenseSeverance Tax Natural MineralsAdopted01/11/2013
810-8-7-.08Conversion of Cubic Yards to TonsBusiness & LicenseSeverance Tax Natural MineralsAdopted01/11/2013
810-7-1-.20Procedures for Reporting and Remitting Solid Waste Disposal FeesBusiness & LicenseEnvironmentalAdopted02/10/2009
810-7-1-.24Electronic Filing of Hazardous Waste Fee, Solid Waste Fee, Pari-Mutuel Pool Tax and State Horse Wagering Fee ReturnsBusiness & LicenseEnvironmentalAmended02/14/2020
810-7-1-.31Procedures for Disposition of Confiscated Tobacco ProductsBusiness & LicenseState Tobacco ProductsAdopted09/28/2017
810-8-4-.01Verification of Fuel Identification Marker ApplicationBusiness & LicenseBusiness & License TaxRepealed10/15/2018
810-8-1-.72Maintenance of Records for Compressed Natural Gas (CNG) or Liquefied Natural Gas (LNG) by Public Sellers or Fleet ProducersBusiness & LicenseBusiness & License TaxAdopted10/01/2018
810-8-1-.71Electronic Filing of Compressed Natural Gas (CNG) Personal Producer Annual Application Fee ReportsBusiness & LicenseBusiness & License TaxRepealed11/14/2019
810-8-1-.70Electronic Filing of Compressed Natural Gas (CNG)/Liquefied Natural Gas (LNG) Alternative Fuel Monthly Tax ReturnsBusiness & LicenseBusiness & License TaxRepealed11/14/2019
 810-8-5-.06Clarification of the Application of the Forest Products Severance Tax and the Forest Products Manufacturers Tax on Certain Forest Products.Business & LicenseForest Products Severance TaxAdopted10/15/2018