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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.

NumberTitleDivisionTax TypeStatusDate
NumberTitleDivisionTax TypeStatusDate
810-3-1.1-.01Operating RulesIncome TaxGeneralAmended06/18/2018
810-3-2-.02Corporations Subject to Alabama Income TaxIncome TaxCorporate TaxAmended03/11/2019
810-3-2-.03Estates, Trusts and Fiduciaries Subject to Alabama Income TaxIncome TaxFiduciary & Estate TaxAmended10/23/1996
810-3-4-.01Interest or Other Income Received from Obligations of the United States or its Possessions, Agencies or InstrumentalitiesIncome TaxGeneralAmended10/23/1996
810-3-6-.01Basis in PropertyIncome TaxGeneralAmended10/23/1996
810-3-6-.02Basis for Computing Gain or Loss – ExceptionsIncome TaxGeneralAmended06/02/1999
810-3-6-.03Basis in Subchapter K EntityIncome TaxGeneralAmended06/02/1999
810-3-6-.04Basis of Property Acquired by Gift or Transfer in TrustIncome TaxGeneralAdopted06/02/1999
810-3-6-.05Property Transmitted at DeathIncome TaxGeneralAdopted06/02/1999
810-3-6-.06Basis of Property Acquired Upon Like-Kind ExchangeIncome TaxGeneralAdopted06/02/1999
810-3-6-.07Basis of Property Transferred to a CorporationIncome TaxGeneralAdopted06/02/1999
810-3-6-.08Basis of Property Acquired on Liquidation of a SubsidiaryIncome TaxGeneralAdopted06/02/1999
810-3-6-.09Basis of Property of a Subsidiary after AcquisitionIncome TaxGeneralAdopted06/02/1999
810-3-6-.10Basis of Property Received in a Liquidation in which Gain or Loss is RecognizedIncome TaxGeneralAdopted06/02/1999
810-3-6-.11Basis of Stock after Stock DividendIncome TaxGeneralAdopted06/02/1999
810-3-6-.12Basis of Property Acquired in Connection with an Involuntary ConversionIncome TaxGeneralAdopted06/02/1999
810-3-6-.13Basis of Property Acquired Before January 1, 1933Income TaxGeneralAdopted06/02/1999
810-3-6-.14Basis of Property Acquired from a Spouse or Former SpouseIncome TaxGeneralAdopted06/02/1999
810-3-6-.15Basis of Replacement Property in Sale of Stock to an Employee Stock Ownership Plan or CooperativeIncome TaxGeneralAdopted06/02/1999
810-3-6-.16Basis of Property of Individuals Establishing Alabama DomicileIncome TaxGeneralAdopted06/02/1999
810-3-6-.17Allocation of BasisIncome TaxGeneralAdopted06/02/1999
810-3-8-.01Recognition of Gain or LossIncome TaxGeneralAmended10/23/1996
810-3-8-.02Like-Kind Exchanges of Property Held for Productive Use in Trade or Business or for InvestmentIncome TaxGeneralAmended06/02/1999
810-3-8-.03Stock for Stock of the Same CorporationIncome TaxGeneralAmended06/02/1999
810-3-8-.04Exchanges in Pursuance of a Plan of ReorganizationIncome TaxGeneralAmended06/02/1999
810-3-8-.05Transfer of Property to Corporation Controlled by TransferorIncome TaxGeneralAmended06/02/1999
810-3-8-.06Involuntary ConversionsIncome TaxGeneralAmended06/02/1999
810-3-8-.08Exchange of Stock for PropertyIncome TaxGeneralAmended06/02/1999
810-3-8-.09Complete Liquidation of SubsidiariesIncome TaxGeneralAmended06/02/1999
810-3-8-.10Gain or Loss on Certain LiquidationsIncome TaxGeneralAmended04/08/1997
810-3-8-.11Election to Recognize Gain on Certain LiquidationsIncome TaxGeneralAmended06/02/1999
810-3-8-.19Sales of Stock to Employee Stock Ownership Plans or Certain CooperativesIncome TaxGeneralAmended06/02/1999
810-3-11-.01Inventory ProceduresIncome TaxGeneralAmended06/02/1999
810-3-13-.01Taxable YearIncome TaxGeneralAmended08/27/2018
810-3-13-.02Maintenance of Accounting RecordsIncome TaxGeneralAmended05/05/2000
810-3-13-.03Method of AccountingIncome TaxGeneralAmended05/05/2000
810-3-13-.04Change in Method of AccountingIncome TaxGeneralAmended05/05/2000
810-3-14-.01Gross Income in GeneralIncome TaxGeneralAmended09/07/2011
810-3-14-.02Exclusions from Gross IncomeIncome TaxGeneralRepealed06/07/2000
810-3-14-.04Collections of Items Previously DeductedIncome TaxGeneralAmended08/30/1999
810-3-14-.05Gross Income of NonresidentsIncome TaxGeneralAmended10/23/1996
810-3-15-.01General ProvisionsIncome TaxGeneralRepealed01/18/2000
810-3-15-.02Business ExpensesIncome TaxGeneralAdopted01/18/2000
810-3-15-.03Interest ExpenseIncome TaxIndividual Income TaxAdopted01/18/2000
810-3-15-.04Deductibility of TaxesIncome TaxGeneralAdopted01/18/2000
810-3-15-.05Depreciation, Amortization, and Section 179 ExpenseIncome TaxGeneralAdopted01/18/2000
810-3-15-.06DepletionIncome TaxGeneralAmended10/23/1996
810-3-15-.07LossesIncome TaxGeneralAdopted01/18/2000
810-3-15-.17Charitable ContributionsIncome TaxGeneralAdopted01/18/2000
810-3-15.2-.01Net Operating Loss Carryback or CarryoverIncome TaxGeneralAdopted03/12/2009
810-3-15.3-.01Deductions for Small Business Health Insurance PremiumsIncome TaxGeneralAdopted01/16/2009
810-3-16-.01Basis for Depreciation and DepletionIncome TaxGeneralAdopted04/24/1989
810-3-16-.02Allowable Capital Additions, Mines and Oil and Gas WellsIncome TaxGeneralAdopted09/30/1982
810-3-17-.01Items Not DeductibleIncome TaxGeneralAmended01/13/2018
810-3-25-.09Reporting of Roth IRA Conversions for Part-Year ResidentsIncome TaxGeneralAdopted05/05/2000
810-3-30-.01Permission to Change Accounting PeriodIncome TaxGeneralAmended08/27/2018
810-3-30-.02Returns on Change of Accounting PeriodIncome TaxGeneralAmended06/07/2000
810-3-31-.01Tax on CorporationsIncome TaxCorporate TaxRepealed05/24/2018
810-3-31-.02Determination of Income from Multistate OperationsIncome TaxPartnership TaxAdopted06/07/2000
810-3-40-.01Tax to be Reported on Prescribed FormsIncome TaxGeneralAdopted06/07/2000
810-3-40-.02Whole Dollar ReportingIncome TaxGeneralAdopted06/07/2000
810-3-42-.01Time of Payment of TaxIncome TaxGeneralAmended06/07/2000
810-3-42-.02Extension of Time for PaymentIncome TaxGeneralAmended06/07/2000
810-3-44-.01Installment Basis – Sales of Real Estate and Casual Sales of Personal PropertyIncome TaxGeneralAdopted05/15/1992
810-3-82-.01Declarations of Estimated Tax for IndividualsIncome TaxGeneralRepealed03/15/2021
810-3-82-.02Declaration of Estimated Tax for CorporationsIncome TaxGeneralAdopted07/27/1988
810-3-83-.01Payment on Declaration of Estimated TaxIncome TaxGeneralRepealed03/15/2021
810-3-83-.02Payment on Declaration of Estimated Tax for CorporationsIncome TaxGeneralRepealed03/15/2021
810-3-135-.01Income Tax Credit for Qualifying Workplace Education Costs in the Basic Skills EducationProgramIncome TaxGeneralAdopted02/08/1996
810-3-135-.02Reporting and Calculating Credit for Approved Basic Skills Education ProgramIncome TaxGeneralAdopted02/08/1996
810-3-135-.03Corporate Income Tax Credit for Alabama Coal ProducerIncome TaxGeneralAdopted03/05/1996
810-3-136-.03Historic Rehabilitation Tax Credit of 2013-Improperly Obtained Tax Credits and Recapture of Tax Credits.Income TaxGeneralAmended02/19/2018
810-3-2-.01Individuals Subject to Alabama Income TaxIncome TaxIndividual Income TaxAmended03/03/2014
810-3-3-.01Compensation of Federal EmployeesIncome TaxIndividual Income TaxAmended10/23/1996
810-3-5-.01Tax on Individuals – (Repealed, Effective November 16, 2001)Income TaxIndividual Income TaxRepealed11/16/2001
810-3-8-.18Recognition of Gain or Loss on Transfer of Property to a Spouse or Former SpouseIncome TaxIndividual Income TaxAmended06/02/1999
810-3-14-.03Gross Income of FarmersIncome TaxIndividual Income TaxAmended06/07/2000
810-3-14-.06Payments by Employers for Past Services to Those No Longer in Their Employment; Payments to Widows of Deceased EmployeesIncome TaxIndividual Income TaxAmended06/07/2000
810-3-14-.07Gross Income of IndividualsIncome TaxIndividual Income TaxRepealed11/16/2001
810-3-14-.08Gross Income of IndividualsIncome TaxIndividual Income TaxRepealed11/16/2001
810-3-14-.09Gross Income of IndividualsIncome TaxIndividual Income TaxRepealed06/07/2000
810-3-14-.10Gross Income of IndividualsIncome TaxIndividual Income TaxRepealed06/07/2000
810-3-15-.08Expenses and Losses of FarmersIncome TaxIndividual Income TaxRepealed01/18/2000
810-3-15-.09Nontrade or Nonbusiness ExpensesIncome TaxIndividual Income TaxAdopted01/18/2000
810-3-15-.10Employee Business ExpensesIncome TaxIndividual Income TaxRepealed01/18/2000
810-3-15-.11Proration of Personal and Business ExpensesIncome TaxIndividual Income TaxRepealed01/18/2000
810-3-15-.12Moving ExpensesIncome TaxIndividual Income TaxAdopted01/18/2000
810-3-15-.13Alimony and Separate Maintenance PaymentsIncome TaxIndividual Income TaxAdopted01/18/2000
810-3-15-.14Deductions Allowable for Retirement Savings – IRA, SEP and Keogh PlansIncome TaxIndividual Income TaxAdopted01/18/2000
810-3-15-.15Disability Income ExclusionIncome TaxIndividual Income TaxRepealed01/18/2000
810-3-15-.16Medical and Dental ExpensesIncome TaxIndividual Income TaxAdopted01/18/2000
810-3-15-.18Conversion of Primary Heating Source to WooIncome TaxIndividual Income TaxRepealed01/18/2000
810-3-15-.19Optional Standard DeductionIncome TaxIndividual Income TaxAdopted01/18/2000
810-3-15-.20Federal Income Tax DeductionsIncome TaxIndividual Income TaxAmended05/19/2010
810-3-15-.21Deductions for NonresidentsIncome TaxIndividual Income TaxAdopted08/30/1999
810-3-15-.23Amortization of Start-up Expenditures – Repealed Effective January 18, 2000Income TaxIndividual Income TaxRepealed01/18/2000
810-3-15-.24Adoption ExpensesIncome TaxIndividual Income TaxAmended10/23/1996
810-3-15-.25Contributions to State Industrial Development AuthorityIncome TaxIndividual Income TaxAmended10/23/1996
810-3-15-.26Qualified Long-term Care CoverageIncome TaxIndividual Income TaxAmended01/19/2000
810-3-15-.27Deductions for Contributions to Alabama College Education PlansIncome TaxIndividual Income TaxAdopted07/17/2009
810-3-19-.01Exempt Retirement AllowancesIncome TaxIndividual Income TaxAdopted05/15/1992
810-3-19-.02Personal Exemptions and Credit for DependentsIncome TaxIndividual Income TaxAmended06/19/1992
810-3-19-.03Income Realized from a Financial BusinessIncome TaxIndividual Income TaxAdopted07/27/1988
810-3-19-.04Defined Benefit PlansIncome TaxIndividual Income TaxAmended12/08/2008
810-3-19.1-.01Severance Pay ExemptionIncome TaxIndividual Income TaxAmended11/04/2009
810-3-21-.01Credit for Taxes Paid to Another State or TerritoryIncome TaxIndividual Income TaxAmended06/02/1999
810-3-21-.02Credits for Job Development FeesIncome TaxIndividual Income TaxAdopted09/30/1994
810-3-21-.03Maximum Credit for Tax Paid other JurisdictionsIncome TaxIndividual Income TaxAdopted01/02/2013
810-3-21-.04Rebates Allowed for Qualified Production CompaniesIncome TaxIndividual Income TaxAdopted09/14/2020
810-3-27-.01When an Individual Return is RequiredIncome TaxIndividual Income TaxAdopted07/27/1988
810-3-27-.02Preparation and Filing of Individual Taxpayer’s ReturnIncome TaxIndividual Income TaxAmended02/23/2006
810-3-27-.03Extension of Time for Filing of Individual Taxpayer’s ReturnIncome TaxIndividual Income TaxAmended12/31/2008
810-3-27-.04Election to Participate in the Federal/State Electronic Filing Program.Income TaxIndividual Income TaxAmended05/24/2018
810-3-27-.05Requirements for the Alabama Electronic Individual Income Tax ReturnIncome TaxIndividual Income TaxAdopted03/23/2018
810-3-27-.06Requirements for the Individual Income Tax Declaration for Electronic FilingIncome TaxIndividual Income TaxAmended03/23/2018
810-3-27-.07Acceptance, Monitoring, and Revocation of Acceptance into the Alabama Individual Modernized E-File Program for Software Developers – Individual Income Tax Returns.Income TaxIndividual Income TaxAdopted03/23/2018
810-3-27-.08Acceptance, Monitoring, and Revocation of Acceptance into the Alabama Individual Modernized E-File Program for Electronic Return OriginatorsIncome TaxIndividual Income TaxAmended03/30/2018
810-3-27-.09Alabama Requirements for Mandatory E-File and Application of Two-Dimensional (2-D) Barcode on Original Individual Income Tax ReturnsIncome TaxIndividual Income TaxAmended02/21/2013
810-3-27-.10Alabama Requirements for Compliance with Administrative Rule 810-3-27-.09Income TaxIndividual Income TaxAdopted04/18/2007
810-3-42-.03Deferment of Tax in Hardship Cases under Soldiers’ and Sailors’ Civil Relief ActIncome TaxIndividual Income TaxAdopted10/01/1982
810-3-79-.01Overpayment of TaxIncome TaxIndividual Income TaxAmended03/11/2019
810-3-80-.01PenaltiesIncome TaxIndividual Income TaxRepealed03/11/2017
810-3-81-.01Optional Short Form TaxIncome TaxIndividual Income TaxRepealed03/11/2019
810-3-84-.01Employee Business ExpenseIncome TaxIndividual Income TaxRepealed11/16/2001
810-3-8-.13Recognition of Gain by Target CorporationsIncome TaxCorporate TaxRepealed12/04/2017
810-3-8-.14Taxability of Corporation on DistributionIncome TaxCorporate TaxRepealed12/04/2017
810-3-8-.15Nonrecognition of Gain on Liquidation by CorporationIncome TaxCorporate TaxRepealed01/18/2000
810-3-8-.16Gain or Loss Recognized on Property in Complete LiquidationIncome TaxCorporate TaxRepealed12/04/2017
810-3-8-.17Definition of Reorganization TermsIncome TaxCorporate TaxRepealed06/02/1999
810-3-10-.01Distribution of Stock Pursuant to Order Enforcing the Federal Anti-trust LawsIncome TaxCorporate TaxRepealed06/02/1999
810-3-32-.01Exempt OrganizationsIncome TaxCorporate TaxAdopted07/27/1988
810-3-32-.01.01Political OrganizationsIncome TaxCorporate TaxRepealed01/20/2018
810-3-32-.02Proof of ExemptionIncome TaxCorporate TaxAmended01/20/2018
810-3-32-.03Unrelated Business Taxable IncomeIncome TaxCorporate TaxRepealed01/20/2018
810-3-34-.01Gross Income of CorporationsIncome TaxCorporate TaxRepealed08/29/2016
810-3-35-.01Federal Income Tax DeductionIncome TaxCorporate TaxAdopted08/29/2016
810-3-35-.02Restricitions on the Deductibility of Certain Intangible Expenses and Costs and Interest Expenses and CostsIncome TaxCorporate TaxAmended07/07/2006
810-3-35.1-.01Carryforward of Net Operating Losses for CorporationsIncome TaxCorporate TaxAdopted06/18/2018
810-3-35.1-.02Carryforward of Net Operating Losses for Corporations Apportioning and Allocating IncomeIncome TaxCorporate TaxRepealed12/04/2017
810-3-35.1-.03Carryforward of Net Operating Losses for Corporations filing Alabama Consolidated ReturnsIncome TaxCorporate TaxRepealed11/19/2010
810-3-36-.01Corporate DistributionsIncome TaxCorporate TaxRepealed03/07/2000
810-3-38-.01Additional Deductions Allowed for CorporationsIncome TaxCorporate TaxRepealed01/18/2018
810-3-38-.02Additional Credits Allowed for CorporationsIncome TaxCorporate TaxAdopted09/30/1994
810-3-39-.01Corporation ReturnsIncome TaxCorporate TaxAmended06/18/2018
810-3-39-.02Extension of Time for filing a Corporation ReturnIncome TaxCorporate TaxAmended01/01/2018
810-3-39-.03Consolidated FilingIncome TaxCorporate TaxAdopted01/01/2018
810-3-39-.04Incentives Rules for Alabama Affiliated Groups Filing Consolidated Alabama Income Tax ReturnsIncome TaxCorporate TaxRepealed01/01/2018
810-3-39-.05Taxable Years Following an Election Period for an Alabama Affiliated GroupIncome TaxCorporate TaxAdopted01/01/2018
810-3-39-.06Mechanics of Consolidated FilingIncome TaxCorporate TaxRepealed01/01/2018
810-3-39-.07Participation in the Federal/State Electronic Filing Program – Corporate Income Tax ReturnsIncome TaxCorporate TaxAmended06/18/2018
810-3-39-.08Terms and Definitions for the Alabama Electronic Corporate Income Tax ReturnIncome TaxCorporate TaxAmended06/11/2018
810-3-39-.09Requirements for the Corporate Income Tax Declaration for Electronic FilingIncome TaxCorporate TaxAmended06/18/2018
810-3-39-.10Acceptance, Monitoring, and Revocation of Acceptance into the Alabama Business Modernized E-File Program for Software Developers – Corporate Income Tax.Income TaxCorporate TaxAdopted06/11/2018
810-3-39-.11Acceptance, Monitoring, and Revocation of Acceptance into the Alabama Business Modernized E-File Program for Electronic Return Originators and Transmitters- Corporate Income TaxIncome TaxCorporate TaxAmended06/18/2018
810-3-39-.12Alabama Requirements for Mandatory E-File of Original Corporate Income Tax ReturnsIncome TaxCorporate TaxAmended06/11/2018
810-3-39-.13Requirements for the Alabama Electronic Corporate Income Tax ReturnIncome TaxCorporate TaxAdopted06/11/2018
810-3-14-.11REPEALED, Effective March 12, 2009Income TaxFiduciary & Estate TaxRepealed03/12/2009
810-3-25-.01Taxable Income of Estates and Trusts, for Taxable Years Beginning Prior to January 1, 2005Income TaxFiduciary & Estate TaxAmended01/31/2007
810-3-25-.02Estate and Trust Charitable ContributionsIncome TaxFiduciary & Estate TaxRepealed05/05/2000
810-3-25-.03Estate and Trust Taxable IncomeIncome TaxFiduciary & Estate TaxRepealed05/05/2000
810-3-25-.04Estates and Trusts Tax Computation, for Taxable Years Beginning Prior to January 1, 2005Income TaxFiduciary & Estate TaxAmended01/31/2007
810-3-25-.05Estates and Trusts Beneficiary Taxable Income, for Taxable Years Beginning Prior to January 1, 2005Income TaxFiduciary & Estate TaxAmended01/31/2007
810-3-25-.06Trusts Exempt from Taxation, for Taxable Years Beginning Prior to January 1, 2005Income TaxFiduciary & Estate TaxAmended01/31/2007
810-3-25-.07Estates and Trusts, Miscellaneous InformationIncome TaxFiduciary & Estate TaxAmended12/31/2018
810-3-25-.08Trusts and Estates Net Operating Loss, for Taxable Years Beginning Prior to January 1, 2005Income TaxFiduciary & Estate TaxAmended01/31/2007
810-3-25-.10Computation of Alabama Taxable Income for an Estate or Trust for Tax Years Beginning after December 31, 2004Income TaxFiduciary & Estate TaxAdopted01/31/2007
810-3-25-.11Computation of Alabama Taxable Income for Beneficiaries and Owners for Tax Years Beginning after December 31, 2004Income TaxFiduciary & Estate TaxAdopted01/31/2007
810-3-25-.12Computation of Alabama Distributable Net Income (DNI) for Tax Years Beginning after December 31, 2004Income TaxFiduciary & Estate TaxAdopted01/31/2007
810-3-25-.13Applicability of the Subchapter J and Business Trust Conformity Act to Business TrustsIncome TaxFiduciary & Estate TaxAdopted01/31/2007
810-3-25-.14Alabama Grantor Trust Reporting RequirementsIncome TaxFiduciary & Estate TaxAdopted01/31/2007
810-3-25-.15Computation of Alabama Taxable Income for a Foreign Trust, for Tax Years Beginning after December 31, 2004Income TaxFiduciary & Estate TaxAdopted01/31/2007
810-3-25-.16Credit for Income Taxes Paid to Another State or Territory by a Resident Estate or TrustIncome TaxFiduciary & Estate TaxAdopted01/31/2007
810-3-29-.01Fiduciary ReturnsIncome TaxFiduciary & Estate TaxAdopted10/01/1982
810-3-29-.02Election to Participate in the Federal/State Electronic Filing Program- Fiduciary Income Tax Returns.Income TaxFiduciary & Estate TaxAdopted05/24/2018
810-3-29-.03Terms and Definitions for the Alabama Electronic Fiduciary Income Tax ReturnIncome TaxFiduciary & Estate TaxAmended06/11/2018
810-3-29-.05Acceptance, Monitoring, and Revocation of Acceptance into the Alabama Business Modernized E-File Program for Software Developers – Fiduciary Income TaxIncome TaxFiduciary & Estate TaxAdopted06/18/2018
810-3-29-.06Acceptance, Monitoring, and Revocation of Acceptance into the Alabama Business Modernized E- File Program for Electronic Return Originators and Transmitters- Fiduciary Income Tax.Income TaxFiduciary & Estate TaxAmended05/24/2018
810-3-29-.07Fiduciary Income TaxIncome TaxFiduciary & Estate TaxAdopted01/09/2015
810-3-29-.08Alabama Requirements for Mandatory E-File of Fiduciary Income Tax ReturnsIncome TaxFiduciary & Estate TaxAmended03/23/2018
810-3-160-.01Qualification Requirements for S CorporationsIncome TaxS-Corporation TaxAmended04/30/1998
810-3-161-.01Computation of Taxable IncomeIncome TaxS-Corporation TaxAmended05/05/2000
810-3-161-.02LIFO RecaptureIncome TaxS-Corporation TaxAmended05/05/2000
810-3-162-.01Income to be Reported by ShareholdersIncome TaxS-Corporation TaxAmended09/07/2011
810-3-163-.01Transactions Involving Related IndividualsIncome TaxS-Corporation TaxAmended05/05/2000
810-3-164-.01Adjustments to Basis of Stock and IndebtednessIncome TaxS-Corporation TaxAmended05/05/2000
810-3-165-.01Taxation of Actual Distributions by an Alabama S CorporationIncome TaxS-Corporation TaxAmended05/05/2000
810-3-166-.01Alabama Accumulated Adjustments AccountIncome TaxS-Corporation TaxAmended05/05/2000
810-3-167-.01Applicability of Income Tax Rules & RegulationsIncome TaxS-Corporation TaxAmended05/05/2000
810-3-168-.01Net Operating Loss Deduction for S CorporationsIncome TaxS-Corporation TaxAmended05/05/2000
810-3-169-.01Adjustments to Earnings and ProfitsIncome TaxS-Corporation TaxAmended05/05/2000
810-3-170-.01Two-Percent Rule (Repealed 5/5/2000)Income TaxS-Corporation TaxRepealed05/05/2000
810-3-171-.01Determination of Shareholder’s Prorata ShareIncome TaxS-Corporation TaxAmended05/05/2000
810-3-172-.01Post-Termination Transition PeriodIncome TaxS-Corporation TaxAmended05/05/2000
810-3-173-.01Applicability of Federal Rules & RegulationsIncome TaxS-Corporation TaxAmended05/05/2000
810-3-174-.02Built-in Gains TaxIncome TaxS-Corporation TaxAmended05/29/2017
810-3-175-.01Passive Investment Income TaxIncome TaxS-Corporation TaxAmended05/29/2017
810-3-176-.01Composite Returns of Alabama S CorporationsIncome TaxS-Corporation TaxAmended03/23/2018
810-3-8-.20Recognition of Gain or Loss on Transfer of Property to and Distribution of Property by a Subchapter K EntityIncome TaxPartnership TaxAmended06/02/1999
810-3-24-.01Taxability of Partnership IncomeIncome TaxPartnership TaxAmended12/31/2018
810-3-24-.02Computation of Partnership Income (or Loss)Income TaxPartnership TaxAdopted12/31/2018
810-3-24-.03Partner’s Distributive Share of Partnership Income (or Loss)Income TaxPartnership TaxAdopted07/27/1988
810-3-24-.04Transactions Between Partner and PartnershipIncome TaxPartnership TaxAdopted07/27/1988
810-3-24-.05Partner’s Basis in Partnership InterestIncome TaxPartnership TaxAdopted07/27/1988
810-3-24.1-.01Composite Returns of Subchapter of K EntitiesIncome TaxPartnership TaxRepealed08/21/2015
810-3-24.2-.01Composite Returns of Pass-through EntitiesIncome TaxPartnership TaxAmended03/04/2017
810-3-24.2-.02Qualified Investment PartnershipsIncome TaxPartnership TaxAmended10/01/2014
810-3-24.2-.03Other Qualified Investment Partnership MattersIncome TaxPartnership TaxAmended08/31/2010
810-3-28-.01Partnership ReturnsIncome TaxPartnership TaxAmended01/21/2017
810-3-28-.02Participation in the Federal/State Electronic Filing Program – Partnership/LLC Returns of IncomeIncome TaxPartnership TaxAmended03/30/2018
810-3-28-.03Terms and Definitions for the Alabama Electronic Partnership/LLC Return of Income.Income TaxPartnership TaxAmended04/09/2018
810-3-28-.04Requirements for the Partnership/LLC Return of Income Declaration for Electronic FilingIncome TaxPartnership TaxAmended04/09/2018
810-3-28-.05Acceptance, Monitoring, and Revocation of Acceptance into the Alabama Business Modernized E-File Program for Software Developers – Partnership/LLC ReturnsIncome TaxPartnership TaxAdopted04/09/2018
810-3-28-.06Acceptance Into The Alabama Electronic Filing Program, Monitoring, And Revocation Of Acceptance Into The Program.Income TaxPartnership TaxAmended03/30/2018
810-3-28-.07Alabama Requirements for Mandatory E-File of Original Partnership/Limited Liability Company Income Tax ReturnsIncome TaxPartnership TaxAmended03/30/2018
810-3-28-.08Alabama Requirements for Compliance with Administrative Rule 810-3-28-.07Income TaxPartnership TaxRepealed03/30/2018
810-3-26-.01Information ReturnsIncome TaxWithholding TaxAmended03/28/2016
810-3-26-.02Voluntary Withholding of Alabama Income Tax from Nonwage PaymentsIncome TaxWithholding TaxAmended03/28/2016
810-3-70-.01DefinitionsIncome TaxWithholding TaxAmended12/08/2008
810-3-70-.02Retention of Payroll RecordsIncome TaxWithholding TaxAdopted08/30/1999
810-3-70-.03Provisional Construction EmployersIncome TaxWithholding TaxAdopted07/11/2008
810-3-71-.01Employers Required to Withhold Tax from WagesIncome TaxWithholding TaxAmended01/18/2018
810-3-71-.02Computing Tax WithheldIncome TaxWithholding TaxAmended01/20/2018
810-3-71-.03Job Development FeeIncome TaxWithholding TaxAdopted09/30/1994
810-3-71-.04Information Submitted to the Department by the State Industrial Development AuthorityIncome TaxWithholding TaxAmended06/07/2000
810-3-72-.01Included and Excluded WagesIncome TaxWithholding TaxAmended01/18/2018
810-3-73-.01Withholding Exemption CertificatesIncome TaxWithholding TaxAdopted05/20/2016
810-3-73.1-.01Security Instrument RequirementsIncome TaxWithholding TaxAdopted07/11/2008
810-3-73.1-.02Compliance Requirements and Procedures Concerning Provisional Construction EmployersIncome TaxWithholding TaxAdopted07/11/2008
810-3-74-.01Withholding Returns and Payments.Income TaxWithholding TaxAmended08/21/2015
810-3-75-.01Withholding Statement Furnished EmployeesIncome TaxWithholding TaxAmended01/01/2018
810-3-75-.02Extensions of Time for Filing Reports Under Withholding LawsIncome TaxWithholding TaxAmended01/18/2018
810-3-75-.03Annual Returns of Withholding Tax InformationIncome TaxWithholding TaxAmended08/21/2015
810-3-75-.04Voluntary WithholdingIncome TaxWithholding TaxAmended08/21/2015
810-3-75-.05Third-Party Reporting RequirementsIncome TaxWithholding TaxAmended08/21/2015
810-3-76-.01Liability for Tax WithheldIncome TaxWithholding TaxAmended06/07/2000
810-3-77-.01Withholding Tax Refunds to EmployersIncome TaxWithholding TaxAmended06/07/2000
810-3-78-.01Credit for Tax WithheldIncome TaxWithholding TaxAmended08/21/2015
810-2-8-.01Taxable Income for Determining the Applicable Privilege Tax RateIncome TaxBusiness Privilege TaxAdopted08/30/2000
810-2-8-.02Determination of the Apportionment Factors for the Privilege TaxIncome TaxBusiness Privilege TaxAdopted08/30/2000
810-2-8-.03Execution of Privilege Tax ReturnIncome TaxBusiness Privilege TaxAdopted04/24/2001
810-2-8-.04Business Privilege Tax – Transition Rules from a Calendar Year Basis to a Fiscal Year BasisIncome TaxBusiness Privilege TaxAdopted04/24/2001
810-2-8-.05Election to File as a Family Limited Liability EntityIncome TaxBusiness Privilege TaxAdopted01/19/2005
810-2-8-.06Extension of Time for Filing of Business Privilege Tax ReturnsIncome TaxBusiness Privilege TaxAdopted06/11/2018
810-2-8-.07Definition of Homeowners Association for Purposes of Administering the Alabama Business Privilege Tax LawIncome TaxBusiness Privilege TaxAdopted09/24/2009
810-2-8-.09Business Privilege Tax Filing Requirements for Disregarded Entities and Owners of Disregarded EntitiesIncome TaxBusiness Privilege TaxAdopted03/30/2011
810-2-8-.10Business Privilege Tax Filing Requirements, Clarifications and ExplanationsIncome TaxBusiness Privilege TaxAdopted03/30/2011
810-2-8-.12Terms and Definitions for the Alabama Electronic Business Privilege Tax ReturnIncome TaxBusiness Privilege TaxAdopted03/23/2018
810-2-8-.13Requirements for the Business Privilege Tax Declaration for Electronic FilingIncome TaxBusiness Privilege TaxAdopted05/24/2018
810-2-8-.14Acceptance, Monitoring, and Revocation of Acceptance into the Alabama Business Modernized E-File Program for Software Developers – Business Privilege Tax.Income TaxBusiness Privilege TaxAdopted05/24/2018
810-2-8-.15Acceptance, Monitoring, and Revocation of Acceptance into the Alabama Business Modernized E-File Program for Electronic Return Originators and Transmitters – Business Privilege Tax.Income TaxBusiness Privilege TaxAmended05/24/2018
810-2-8-.16Alabama Requirements for Mandatory E-File of Business Privilege Tax Returns Prepared By Financial Institution GroupsIncome TaxBusiness Privilege TaxAmended05/24/2018
810-9-1-.02ReturnsIncome TaxFinancial Institution Excise TaxAmended12/04/2017
810-9-1-.04Credits Against the TaxIncome TaxFinancial Institution Excise TaxAdopted10/01/1982
810-9-1-.05Apportionment and Allocation of Net Income of Financial Institutions (For Tax Years Prior to 01/01/2017)Income TaxFinancial Institution Excise TaxAmended03/27/2001
810-9-1-.05Apportionment and Allocation of Net Income of Financial Institutions (For Tax Years 01/01/2017 and Forward)Income TaxFinancial Institution Excise TaxAmended01/20/2018
810-27-1-.01Multistate Tax Compact Rule DefinitionsIncome TaxMultistate Tax CompactAdopted06/25/2016
810-27-1-.02Application of Apportionment and AllocationIncome TaxMultistate Tax CompactAdopted06/25/2016
810-27-1-.09Apportionment Formula: Double Weighting the Sales FactorIncome TaxMultistate Tax CompactAdopted06/25/2016
810-27-1-.10Property FactorIncome TaxMultistate Tax CompactAdopted06/25/2016
810-27-1-.11Property Factor: ValuationIncome TaxMultistate Tax CompactAdopted06/25/2016
810-27-1-.12Property Factor: Averaging Property ValuesIncome TaxMultistate Tax CompactAdopted06/25/2016
810-27-1-.13Payroll Factor: In GeneralIncome TaxMultistate Tax CompactAdopted06/25/2016
810-27-1-.14Payroll Factor: Compensation Paid in this StateIncome TaxMultistate Tax CompactAdopted06/25/2016
810-27-1-.15Sales FactorIncome TaxMultistate Tax CompactAdopted06/25/2016
810-27-1-.16Sales Factor: Tangible Personal PropertyIncome TaxMultistate Tax CompactAdopted06/25/2016
810-27-1-.17Sales Factor: Sourcing Sales Derived from Services Rendered to Individual and Unrelated Business CustomersIncome TaxMultistate Tax CompactAdopted06/25/2016
810-27-1-.18Special RulesIncome TaxMultistate Tax CompactAmended11/20/2016
810-27-1-.18.01Special Rules: AirlinesIncome TaxMultistate Tax CompactAdopted11/20/2016
810-27-1-.18.02Special Rules: Construction ContractorsIncome TaxMultistate Tax CompactAdopted11/20/2016
810-27-1-.18.03Special Rules: PublishingIncome TaxMultistate Tax CompactAdopted11/20/2016
810-27-1-.18.04Special Rules: RailroadsIncome TaxMultistate Tax CompactAdopted11/20/2016
810-27-1-.18.05Special Rules: Television and Radio BroadcastingIncome TaxMultistate Tax CompactAdopted11/20/2016
810-27-1-.18.06Special Rules: Trucking CompaniesIncome TaxMultistate Tax CompactAdopted11/20/2016
810-27-1-.18.07Special Rules: Telecommunications and Ancillary Service ProvidersIncome TaxMultistate Tax CompactAdopted11/20/2016
810-27-1-.19Public Law 86-272 Exemption from Income TaxIncome TaxMultistate Tax CompactAdopted06/25/2016
810-27-1-4-.01Multistate Tax Compact Regulation DefinitionsIncome TaxMultistate Tax CompactRepealed06/25/2016
810-27-1-4-.02Application of Apportionment and AllocationIncome TaxMultistate Tax CompactRepealed06/25/2016
810-27-1-4-.03Taxable in Another StateIncome TaxMultistate Tax CompactRepealed07/15/1994
810-27-1-4-.09Apportionment FormulaIncome TaxMultistate Tax CompactRepealed06/25/2016
810-27-1-4-.09.01Apportionment Formula: Double Weighting the Sales FactorIncome TaxMultistate Tax CompactRepealed06/25/2016
810-27-1-4-.10Property FactorIncome TaxMultistate Tax CompactRepealed06/25/2016
810-27-1-4-.11Property Factor: ValuationIncome TaxMultistate Tax CompactRepealed06/25/2016
810-27-1-4-.12Property Factor: Averaging Property ValuesIncome TaxMultistate Tax CompactRepealed06/25/2016
810-27-1-4-.13Payroll FactorIncome TaxMultistate Tax CompactRepealed06/25/2016
810-27-1-4-.14Payroll Factor: Compensation Paid in this StateIncome TaxMultistate Tax CompactRepealed06/25/2016
810-27-1-4-.15Sales FactorIncome TaxMultistate Tax CompactRepealed06/25/2016
810-27-1-4-.17Sales Factor: Sales Other Than Sales of Tangible Personal PropertyIncome TaxMultistate Tax CompactRepealed06/25/2016
810-27-1-4-.17-.01Sales Factor: Sourcing Sales Derived from Services Rendered to Individual and Unrelated Business CustomersIncome TaxMultistate Tax CompactRepealed06/25/2016
810-27-1-4-.18Special RulesIncome TaxMultistate Tax CompactRepealed06/25/2016
810-27-1-4-.19Public Law 86-272 Exemption from Income TaxIncome TaxMultistate Tax CompactRepealed06/25/2016
810-3-174-.01Repealed 5/5/00Income TaxS-Corporation TaxRepealed05/05/2000
810-3-29-.04Requirements for the Fiduciary Income Tax Declaration for Electronic FilingIncome TaxFiduciary & Estate TaxAmended05/24/2018
810-3-61-.01Definition of Terms and Phrases Used in Connection with the Scholarship ProgramIncome TaxGeneralAmended01/04/2016
810-3-61-.02Credits for Contributions to Scholarship Granting Organizations (SGOs)Income TaxGeneralAmended01/04/2016
810-3-61-.03Application of Scholarship Granting Organizations (SGOs) for Participating in the Scholarship ProgramIncome TaxGeneralAmended01/04/2016
810-3-61-.04Receipt, Maintenance, and Disbursement of Scholarship Funds by Scholarship Granting Organizations (SGOs)Income TaxGeneralAmended01/04/2016
810-3-61-.05Annual Report of Scholarship Granting Organizations (SGOs)Income TaxGeneralAmended01/04/2016
810-3-61-.06Notice of Nonpublic School to the Department of its Intention to Participate in the Scholarship ProgramIncome TaxGeneralAmended01/04/2016
810-3-61-.07Continuing Eligibility of Scholarship Granting Organization (SGO) to Participate in the Tax Credit Scholarship ProgramIncome TaxGeneralAmended01/04/2016
810-3-61-.08Percentage of Low-Income Eligible Students in a CountyIncome TaxGeneralRepealed01/04/2016
810-3-136-.01Historic Rehabilitation Tax Credit of 2013- General Guidelines.Income TaxGeneralAmended02/19/2018
810-3-136-.02Historic Rehabilitation Tax Credit of 2013-Availability, Claiming and Transferability.Income TaxGeneralAmended02/19/2018
810-3-35-.01Deductions Allowed CorporationsIncome TaxCorporate TaxRepealed04/30/1998
810-3-39-.06Mechanics of Consolidated Filing.Income TaxCorporate TaxRepealed01/01/2018
810-3-26-.03Reporting Requirements of Payment Settlement Entities (PSE)Income TaxWithholding TaxAdopted02/19/2018
810-3-137-.01Historic Rehabilitation Tax Credit of 2017- General Guidelines.Income TaxGeneralAdopted02/19/2018
810-3-137-.03Historic Rehabilitation Tax Credit of 2017- Improperly Obtained Historic Rehabilitation Tax CreditsIncome TaxGeneralAmended03/11/2019
810-3-28-.09Requirements for the Alabama Electronic Partnership/LLC Return of IncomeIncome TaxGeneral ProceduresAdopted04/08/2018
810-3-60-.01Eligibility For Parent Tax Credit For Students Enrolled In Or Assigned To Attend A Failing SchoolIncome TaxGeneralAmended09/27/2013
810-3-60-.02Eligibility For Parent Tax Credit For Students Attending A Nonpublic SchoolIncome TaxGeneralAmended04/25/2014
810-3-60-.03Eligibility For Parent Tax Credit For Students Transferring To A Failing Public SchoolIncome TaxGeneralAmended04/25/2014
810-3-60-.04Calculation Of Annual Average Cost Of Attendance For A Public K-12 StudentIncome TaxGeneralAdopted12/25/2013
810-3-2.1-.01Exempt Income for Foreign Missionary Service.Income TaxIndividual Income TaxAmended10/23/1996
810-2-8-.17Requirements for the Alabama Electronic Business Privilege Tax Return.Income TaxBusiness Privilege TaxAdopted06/11/2018
810-3-137-.02Historic Rehabilitation Tax Credit of 2017- Availability, Claiming and Transferability of the Historic Rehabilitation Tax Credit.Income TaxGeneralAmended01/14/2021
 810-3-61-.09Estimated Tax Penalty to Individuals and Corporations Entitled to Claim Certain Credits against the Amount of Income Tax DueIncome TaxCorporate TaxAdopted10/15/2018
810-3-29-.09Requirements for the Alabama Electronic Fiduciary Income Tax ReturnIncome TaxFiduciary & Estate TaxAdopted05/24/2018
810-3-43-.01Availability, Claiming, And Transferability Of The Rail CreditIncome TaxGeneralAdopted04/12/2021
810-3-137-.02Historic Rehabilitation Tax Credit of 2017 – Availability, Claiming, and Transferability of the Historic Rehabilitation Tax CreditIncome TaxGeneralAmended10/15/2021
810-9-1-.01Definitions (REPEAL)Income TaxFinancial Institution Excise TaxRepealed10/15/2021
810-9-1-.03Refund Claims (REPEAL)Income TaxFinancial Institution Excise TaxRepealed10/15/2021