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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 |
810-3-1.1-.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 | Repealed | 03/15/2021 |
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 |
810-3-15-.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 | 11/14/2021 |
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 | Amended | 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-.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 | Amended | 04/14/2022 |
810-27-1-.02 | Application of Apportionment and Allocation | Income Tax | Multistate Tax Compact | Amended | 04/14/2022 |
810-27-1-.09 | Apportionment Formula | Income Tax | Multistate Tax Compact | Amended | 03/17/2022 |
810-27-1-.10 | Property Factor | Income Tax | Multistate Tax Compact | Amended | 04/14/2022 |
810-27-1-.11 | Property Factor: Valuation | Income Tax | Multistate Tax Compact | Amended | 04/14/2022 |
810-27-1-.12 | Property Factor: Averaging Property Values | Income Tax | Multistate Tax Compact | Amended | 04/14/2022 |
810-27-1-.13 | Payroll Factor: In General | Income Tax | Multistate Tax Compact | Amended | 04/14/2022 |
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 | Amended | 04/14/2022 |
810-27-1-.17 | Sales Factor: Sourcing Sales Derived from Services Rendered to Individual and Unrelated Business Customers | Income Tax | Multistate Tax Compact | Amended | 04/14/2022 |
810-27-1-.18 | Special Rules | Income Tax | Multistate Tax Compact | Amended | 04/14/2022 |
810-27-1-.18.01 | Special Rules: Airlines | Income Tax | Multistate Tax Compact | Amended | 04/14/2022 |
810-27-1-.18.02 | Special Rules: Construction Contractors | Income Tax | Multistate Tax Compact | Amended | 05/15/2022 |
810-27-1-.18.03 | Special Rules: Publishing | Income Tax | Multistate Tax Compact | Amended | 05/15/2022 |
810-27-1-.18.04 | Special Rules: Railroads | Income Tax | Multistate Tax Compact | Amended | 04/14/2022 |
810-27-1-.18.05 | Special Rules: Television and Radio Broadcasting | Income Tax | Multistate Tax Compact | Amended | 05/15/2022 |
810-27-1-.18.06 | Special Rules: Trucking Companies | Income Tax | Multistate Tax Compact | Amended | 04/14/2022 |
810-27-1-.18.07 | Special Rules: Telecommunications and Ancillary Service Providers | Income Tax | Multistate Tax Compact | Amended | 05/15/2022 |
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 | Repealed | 06/25/2016 |
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 |
810-3-29-.04 | Requirements for the Fiduciary Income Tax Declaration for Electronic Filing | Income Tax | Fiduciary & Estate Tax | Amended | 05/24/2018 |
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 | 05/15/2022 |
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 |
810-3-136-.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 |
810-3-35-.01 | Deductions Allowed Corporations | Income Tax | Corporate Tax | Repealed | 04/30/1998 |
810-3-39-.06 | Mechanics of Consolidated Filing. | Income Tax | Corporate Tax | Repealed | 01/01/2018 |
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 |
810-3-60-.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 |
810-3-61-.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 |
810-3-29-.09 | Requirements for the Alabama Electronic Fiduciary Income Tax Return | Income Tax | Fiduciary & Estate Tax | Adopted | 05/24/2018 |
810-3-43-.01 | Railroad Modernization Act Of 2019 – Availability, Claiming, And Transferability Of The Rail Credit | Income Tax | General | Adopted | 04/12/2021 |
810-3-137-.02 | Historic Rehabilitation Tax Credit of 2017 – Availability, Claiming, and Transferability of the Historic Rehabilitation Tax Credit | Income Tax | General | Amended | 10/15/2021 |
810-9-1-.01 | Definitions (REPEAL) | Income Tax | Financial Institution Excise Tax | Repealed | 10/15/2021 |
810-9-1-.03 | Refund Claims (REPEAL) | Income Tax | Financial Institution Excise Tax | Repealed | 10/15/2021 |
810-9-1-.07 | Extension of Time for Filing a Financial Institution Excise Tax Return | Income Tax | Financial Institution Excise Tax | Adopted | 11/14/2021 |
810-3-36-.01 | Electing Pass-Through Entity Returns | Income Tax | S-Corporation Tax | Adopted | 02/13/2022 |
810-9-1-.02 | Financial Institution Excise Tax Returns | Income Tax | Financial Institution Excise Tax | Adopted | 02/13/2022 |
810-9-1-.06 | Financial Institutions Federal Income Tax (FIT) Deduction | Income Tax | Financial Institution Excise Tax | Adopted | 04/14/2022 |