| 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 |
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