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

Dot gov

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

SSL

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

Access Administrative Rules for each tax division below. The list is currently sorted by division. You may search for a specific rule by typing in the search bar, or sort the list by clicking on any of the column headers. You may filter by division, tax type, and status using the dropdown menus at the bottom of the table.

View the list of proposed rule changes, including the date, time and location of the Public Hearing, and rules pending final adoption here.

NumberTitleDivisionTax TypeStatusDate
NumberTitleDivisionTax TypeStatusDate
810-3-1.1-.01Operating RulesIndividual & Corporate TaxGeneralAmended06/18/2018
810-3-2-.02Corporations Subject to Alabama Income TaxIndividual & Corporate TaxCorporate TaxAmended08/27/2018
810-3-2-.03Estates, Trusts and Fiduciaries Subject to Alabama Income TaxIndividual & Corporate TaxFiduciary & Estate TaxAmended10/23/1996
810-3-4-.01Interest or Other Income Received from Obligations of the United States or its Possessions, Agencies or InstrumentalitiesIndividual & Corporate TaxGeneralAmended10/23/1996
810-3-6-.01Basis in PropertyIndividual & Corporate TaxGeneralAmended10/23/1996
810-3-6-.02Basis for Computing Gain or Loss – ExceptionsIndividual & Corporate TaxGeneralAmended06/02/1999
810-3-6-.03Basis in Subchapter K EntityIndividual & Corporate TaxGeneralAmended06/02/1999
810-3-6-.04Basis of Property Acquired by Gift or Transfer in TrustIndividual & Corporate TaxGeneralAdopted06/02/1999
810-3-6-.05Property Transmitted at DeathIndividual & Corporate TaxGeneralAdopted06/02/1999
810-3-6-.06Basis of Property Acquired Upon Like-Kind ExchangeIndividual & Corporate TaxGeneralAdopted06/02/1999
810-3-6-.07Basis of Property Transferred to a CorporationIndividual & Corporate TaxGeneralAdopted06/02/1999
810-3-6-.08Basis of Property Acquired on Liquidation of a SubsidiaryIndividual & Corporate TaxGeneralAdopted06/02/1999
810-3-6-.09Basis of Property of a Subsidiary after AcquisitionIndividual & Corporate TaxGeneralAdopted06/02/1999
810-3-6-.10Basis of Property Received in a Liquidation in which Gain or Loss is RecognizedIndividual & Corporate TaxGeneralAdopted06/02/1999
810-3-6-.11Basis of Stock after Stock DividendIndividual & Corporate TaxGeneralAdopted06/02/1999
810-3-6-.12Basis of Property Acquired in Connection with an Involuntary ConversionIndividual & Corporate TaxGeneralAdopted06/02/1999
810-3-6-.13Basis of Property Acquired Before January 1, 1933Individual & Corporate TaxGeneralAdopted06/02/1999
810-3-6-.14Basis of Property Acquired from a Spouse or Former SpouseIndividual & Corporate TaxGeneralAdopted06/02/1999
810-3-6-.15Basis of Replacement Property in Sale of Stock to an Employee Stock Ownership Plan or CooperativeIndividual & Corporate TaxGeneralAdopted06/02/1999
810-3-6-.16Basis of Property of Individuals Establishing Alabama DomicileIndividual & Corporate TaxGeneralAdopted06/02/1999
810-3-6-.17Allocation of BasisIndividual & Corporate TaxGeneralAdopted06/02/1999
810-3-8-.01Recognition of Gain or LossIndividual & Corporate TaxGeneralAmended10/23/1996
810-3-8-.02Like-Kind Exchanges of Property Held for Productive Use in Trade or Business or for InvestmentIndividual & Corporate TaxGeneralAmended06/02/1999
810-3-8-.03Stock for Stock of the Same CorporationIndividual & Corporate TaxGeneralAmended06/02/1999
810-3-8-.04Exchanges in Pursuance of a Plan of ReorganizationIndividual & Corporate TaxGeneralAmended06/02/1999
810-3-8-.05Transfer of Property to Corporation Controlled by TransferorIndividual & Corporate TaxGeneralAmended06/02/1999
810-3-8-.06Involuntary ConversionsIndividual & Corporate TaxGeneralAmended06/02/1999
810-3-8-.08Exchange of Stock for PropertyIndividual & Corporate TaxGeneralAmended06/02/1999
810-3-8-.09Complete Liquidation of SubsidiariesIndividual & Corporate TaxGeneralAmended06/02/1999
810-3-8-.10Gain or Loss on Certain LiquidationsIndividual & Corporate TaxGeneralAmended04/08/1997
810-3-8-.11Election to Recognize Gain on Certain LiquidationsIndividual & Corporate TaxGeneralAmended06/02/1999
810-3-8-.19Sales of Stock to Employee Stock Ownership Plans or Certain CooperativesIndividual & Corporate TaxGeneralAmended06/02/1999
810-3-11-.01Inventory ProceduresIndividual & Corporate TaxGeneralAmended06/02/1999
810-3-13-.01Taxable YearIndividual & Corporate TaxGeneralAmended08/27/2018
810-3-13-.02Maintenance of Accounting RecordsIndividual & Corporate TaxGeneralAmended05/05/2000
810-3-13-.03Method of AccountingIndividual & Corporate TaxGeneralAmended05/05/2000
810-3-13-.04Change in Method of AccountingIndividual & Corporate TaxGeneralAmended05/05/2000
810-3-14-.01Gross Income in GeneralIndividual & Corporate TaxGeneralAmended09/07/2011
810-3-14-.02Exclusions from Gross IncomeIndividual & Corporate TaxGeneralRepealed06/07/2000
810-3-14-.04Collections of Items Previously DeductedIndividual & Corporate TaxGeneralAmended08/30/1999
810-3-14-.05Gross Income of NonresidentsIndividual & Corporate TaxGeneralAmended10/23/1996
810-3-15-.01General ProvisionsIndividual & Corporate TaxGeneralRepealed01/18/2000
810-3-15-.02Business ExpensesIndividual & Corporate TaxGeneralAdopted01/18/2000
810-3-15-.03Interest ExpenseIndividual & Corporate TaxIndividual Income TaxAdopted01/18/2000
810-3-15-.04Deductibility of TaxesIndividual & Corporate TaxGeneralAdopted01/18/2000
810-3-15-.05Depreciation, Amortization, and Section 179 ExpenseIndividual & Corporate TaxGeneralAdopted01/18/2000
810-3-15-.06DepletionIndividual & Corporate TaxGeneralAmended10/23/1996
810-3-15-.07LossesIndividual & Corporate TaxGeneralAdopted01/18/2000
810-3-15-.17Charitable ContributionsIndividual & Corporate TaxGeneralAdopted01/18/2000
810-3-15.2-.01Net Operating Loss Carryback or CarryoverIndividual & Corporate TaxGeneralAdopted03/12/2009
810-3-15.3-.01Deductions for Small Business Health Insurance PremiumsIndividual & Corporate TaxGeneralAdopted01/16/2009
810-3-16-.01Basis for Depreciation and DepletionIndividual & Corporate TaxGeneralAdopted04/24/1989
810-3-16-.02Allowable Capital Additions, Mines and Oil and Gas WellsIndividual & Corporate TaxGeneralAdopted09/30/1982
810-3-17-.01Items Not DeductibleIndividual & Corporate TaxGeneralAmended01/13/2018
810-3-25-.09Reporting of Roth IRA Conversions for Part-Year ResidentsIndividual & Corporate TaxGeneralAdopted05/05/2000
810-3-30-.01Permission to Change Accounting PeriodIndividual & Corporate TaxGeneralAmended08/27/2018
810-3-30-.02Returns on Change of Accounting PeriodIndividual & Corporate TaxGeneralAmended06/07/2000
810-3-31-.01Tax on CorporationsIndividual & Corporate TaxCorporate TaxRepealed05/24/2018
810-3-31-.02Determination of Income from Multistate OperationsIndividual & Corporate TaxPartnership TaxAdopted06/07/2000
810-3-40-.01Tax to be Reported on Prescribed FormsIndividual & Corporate TaxGeneralAdopted06/07/2000
810-3-40-.02Whole Dollar ReportingIndividual & Corporate TaxGeneralAdopted06/07/2000
810-3-42-.01Time of Payment of TaxIndividual & Corporate TaxGeneralAmended06/07/2000
810-3-42-.02Extension of Time for PaymentIndividual & Corporate TaxGeneralAmended06/07/2000
810-3-44-.01Installment Basis – Sales of Real Estate and Casual Sales of Personal PropertyIndividual & Corporate TaxGeneralAdopted05/15/1992
810-3-82-.01Declarations of Estimated Tax for IndividualsIndividual & Corporate TaxGeneralRepealed10/01/2014
810-3-82-.02Declaration of Estimated Tax for CorporationsIndividual & Corporate TaxGeneralAdopted07/27/1988
810-3-83-.01Payment on Declaration of Estimated TaxIndividual & Corporate TaxGeneralAdopted03/20/1989
810-3-83-.02Payment on Declaration of Estimated Tax for CorporationsIndividual & Corporate TaxGeneralAdopted03/20/1989
810-3-135-.01Income Tax Credit for Qualifying Workplace Education Costs in the Basic Skills EducationProgramIndividual & Corporate TaxGeneralAdopted02/08/1996
810-3-135-.02Reporting and Calculating Credit for Approved Basic Skills Education ProgramIndividual & Corporate TaxGeneralAdopted02/08/1996
810-3-135-.03Corporate Income Tax Credit for Alabama Coal ProducerIndividual & Corporate TaxGeneralAdopted03/05/1996
810-3-136-.03Historic Rehabilitation Tax Credit of 2013-Improperly Obtained Tax Credits and Recapture of Tax Credits.Individual & Corporate TaxGeneralAmended02/19/2018
810-3-2-.01Individuals Subject to Alabama Income TaxIndividual & Corporate TaxIndividual Income TaxAmended03/03/2014
810-3-3-.01Compensation of Federal EmployeesIndividual & Corporate TaxIndividual Income TaxAmended10/23/1996
810-3-5-.01Tax on Individuals – (Repealed, Effective November 16, 2001)Individual & Corporate TaxIndividual Income TaxRepealed11/16/2001
810-3-8-.18Recognition of Gain or Loss on Transfer of Property to a Spouse or Former SpouseIndividual & Corporate TaxIndividual Income TaxAmended06/02/1999
810-3-14-.03Gross Income of FarmersIndividual & Corporate 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 EmployeesIndividual & Corporate TaxIndividual Income TaxAmended06/07/2000
810-3-14-.07Gross Income of IndividualsIndividual & Corporate TaxIndividual Income TaxRepealed11/16/2001
810-3-14-.08Gross Income of IndividualsIndividual & Corporate TaxIndividual Income TaxRepealed11/16/2001
810-3-14-.09Gross Income of IndividualsIndividual & Corporate TaxIndividual Income TaxRepealed06/07/2000
810-3-14-.10Gross Income of IndividualsIndividual & Corporate TaxIndividual Income TaxRepealed06/07/2000
810-3-15-.08Expenses and Losses of FarmersIndividual & Corporate TaxIndividual Income TaxRepealed01/18/2000
810-3-15-.09Nontrade or Nonbusiness ExpensesIndividual & Corporate TaxIndividual Income TaxAdopted01/18/2000
810-3-15-.10Employee Business ExpensesIndividual & Corporate TaxIndividual Income TaxRepealed01/18/2000
810-3-15-.11Proration of Personal and Business ExpensesIndividual & Corporate TaxIndividual Income TaxRepealed01/18/2000
810-3-15-.12Moving ExpensesIndividual & Corporate TaxIndividual Income TaxAdopted01/18/2000
810-3-15-.13Alimony and Separate Maintenance PaymentsIndividual & Corporate TaxIndividual Income TaxAdopted01/18/2000
810-3-15-.14Deductions Allowable for Retirement Savings – IRA, SEP and Keogh PlansIndividual & Corporate TaxIndividual Income TaxAdopted01/18/2000
810-3-15-.15Disability Income ExclusionIndividual & Corporate TaxIndividual Income TaxRepealed01/18/2000
810-3-15-.16Medical and Dental ExpensesIndividual & Corporate TaxIndividual Income TaxAdopted01/18/2000
810-3-15-.18Conversion of Primary Heating Source to WooIndividual & Corporate TaxIndividual Income TaxRepealed01/18/2000
810-3-15-.19Optional Standard DeductionIndividual & Corporate TaxIndividual Income TaxAdopted01/18/2000
810-3-15-.20Federal Income Tax DeductionsIndividual & Corporate TaxIndividual Income TaxAmended05/19/2010
810-3-15-.21Deductions for NonresidentsIndividual & Corporate TaxIndividual Income TaxAdopted08/30/1999
810-3-15-.23Amortization of Start-up Expenditures – Repealed Effective January 18, 2000Individual & Corporate TaxIndividual Income TaxRepealed01/18/2000
810-3-15-.24Adoption ExpensesIndividual & Corporate TaxIndividual Income TaxAmended10/23/1996
810-3-15-.25Contributions to State Industrial Development AuthorityIndividual & Corporate TaxIndividual Income TaxAmended10/23/1996
810-3-15-.26Qualified Long-term Care CoverageIndividual & Corporate TaxIndividual Income TaxAmended01/19/2000
810-3-15-.27Deductions for Contributions to Alabama College Education PlansIndividual & Corporate TaxIndividual Income TaxAdopted07/17/2009
810-3-19-.01Exempt Retirement AllowancesIndividual & Corporate TaxIndividual Income TaxAdopted05/15/1992
810-3-19-.02Personal Exemptions and Credit for DependentsIndividual & Corporate TaxIndividual Income TaxAmended06/19/1992
810-3-19-.03Income Realized from a Financial BusinessIndividual & Corporate TaxIndividual Income TaxAdopted07/27/1988
810-3-19-.04Defined Benefit PlansIndividual & Corporate TaxIndividual Income TaxAmended12/08/2008
810-3-19.1-.01Severance Pay ExemptionIndividual & Corporate TaxIndividual Income TaxAmended11/04/2009
810-3-21-.01Credit for Taxes Paid to Another State or TerritoryIndividual & Corporate TaxIndividual Income TaxAmended06/02/1999
810-3-21-.02Credits for Job Development FeesIndividual & Corporate TaxIndividual Income TaxAdopted09/30/1994
810-3-21-.03Maximum Credit for Tax Paid other JurisdictionsIndividual & Corporate TaxIndividual Income TaxAdopted01/02/2013
810-3-21-.04Rebates Allowed for Qualified Production CompaniesIndividual & Corporate TaxIndividual Income TaxAdopted03/03/2014
810-3-27-.01When an Individual Return is RequiredIndividual & Corporate TaxIndividual Income TaxAdopted07/27/1988
810-3-27-.02Preparation and Filing of Individual Taxpayer’s ReturnIndividual & Corporate TaxIndividual Income TaxAmended02/23/2006
810-3-27-.03Extension of Time for Filing of Individual Taxpayer’s ReturnIndividual & Corporate TaxIndividual Income TaxAmended12/31/2008
810-3-27-.04Election to Participate in the Federal/State Electronic Filing Program.Individual & Corporate TaxIndividual Income TaxAmended05/24/2018
810-3-27-.05Requirements for the Alabama Electronic Individual Income Tax ReturnIndividual & Corporate TaxIndividual Income TaxAdopted03/23/2018
810-3-27-.06Requirements for the Individual Income Tax Declaration for Electronic FilingIndividual & Corporate 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.Individual & Corporate 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 OriginatorsIndividual & Corporate 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 ReturnsIndividual & Corporate TaxIndividual Income TaxAmended02/21/2013
810-3-27-.10Alabama Requirements for Compliance with Administrative Rule 810-3-27-.09Individual & Corporate TaxIndividual Income TaxAdopted04/18/2007
810-3-42-.03Deferment of Tax in Hardship Cases under Soldiers’ and Sailors’ Civil Relief ActIndividual & Corporate TaxIndividual Income TaxAdopted10/01/1982
810-3-79-.01Overpayment of TaxIndividual & Corporate TaxIndividual Income TaxAmended04/24/1989
810-3-80-.01PenaltiesIndividual & Corporate TaxIndividual Income TaxRepealed03/11/2017
810-3-81-.01Optional Short Form TaxIndividual & Corporate TaxIndividual Income TaxAmended07/27/1988
810-3-84-.01Employee Business ExpenseIndividual & Corporate TaxIndividual Income TaxRepealed11/16/2001
810-3-8-.13Recognition of Gain by Target CorporationsIndividual & Corporate TaxCorporate TaxRepealed12/04/2017
810-3-8-.14Taxability of Corporation on DistributionIndividual & Corporate TaxCorporate TaxRepealed12/04/2017
810-3-8-.15Nonrecognition of Gain on Liquidation by CorporationIndividual & Corporate TaxCorporate TaxRepealed01/18/2000
810-3-8-.16Gain or Loss Recognized on Property in Complete LiquidationIndividual & Corporate TaxCorporate TaxRepealed12/04/2017
810-3-8-.17Definition of Reorganization TermsIndividual & Corporate TaxCorporate TaxRepealed06/02/1999
810-3-10-.01Distribution of Stock Pursuant to Order Enforcing the Federal Anti-trust LawsIndividual & Corporate TaxCorporate TaxRepealed06/02/1999
810-3-32-.01Exempt OrganizationsIndividual & Corporate TaxCorporate TaxAdopted07/27/1988
810-3-32-.01.01Political OrganizationsIndividual & Corporate TaxCorporate TaxRepealed01/20/2018
810-3-32-.02Proof of ExemptionIndividual & Corporate TaxCorporate TaxAmended01/20/2018
810-3-32-.03Unrelated Business Taxable IncomeIndividual & Corporate TaxCorporate TaxRepealed01/20/2018
810-3-34-.01Gross Income of CorporationsIndividual & Corporate TaxCorporate TaxRepealed08/29/2016
810-3-35-.01Federal Income Tax DeductionIndividual & Corporate TaxCorporate TaxAdopted08/29/2016
810-3-35-.02Restricitions on the Deductibility of Certain Intangible Expenses and Costs and Interest Expenses and CostsIndividual & Corporate TaxCorporate TaxAmended07/07/2006
810-3-35.1-.01Carryforward of Net Operating Losses for CorporationsIndividual & Corporate TaxCorporate TaxAdopted06/18/2018
810-3-35.1-.02Carryforward of Net Operating Losses for Corporations Apportioning and Allocating IncomeIndividual & Corporate TaxCorporate TaxRepealed12/04/2017
810-3-35.1-.03Carryforward of Net Operating Losses for Corporations filing Alabama Consolidated ReturnsIndividual & Corporate TaxCorporate TaxRepealed11/19/2010
810-3-36-.01Corporate DistributionsIndividual & Corporate TaxCorporate TaxRepealed03/07/2000
810-3-38-.01Additional Deductions Allowed for CorporationsIndividual & Corporate TaxCorporate TaxRepealed01/18/2018
810-3-38-.02Additional Credits Allowed for CorporationsIndividual & Corporate TaxCorporate TaxAdopted09/30/1994
810-3-39-.01Corporation ReturnsIndividual & Corporate TaxCorporate TaxAmended06/18/2018
810-3-39-.02Extension of Time for filing a Corporation ReturnIndividual & Corporate TaxCorporate TaxAmended01/01/2018
810-3-39-.03Consolidated FilingIndividual & Corporate TaxCorporate TaxAdopted01/01/2018
810-3-39-.04Incentives Rules for Alabama Affiliated Groups Filing Consolidated Alabama Income Tax ReturnsIndividual & Corporate TaxCorporate TaxRepealed01/01/2018
810-3-39-.05Taxable Years Following an Election Period for an Alabama Affiliated GroupIndividual & Corporate TaxCorporate TaxAdopted01/01/2018
810-3-39-.06Mechanics of Consolidated FilingIndividual & Corporate TaxCorporate TaxRepealed01/01/2018
810-3-39-.07Participation in the Federal/State Electronic Filing Program – Corporate Income Tax ReturnsIndividual & Corporate TaxCorporate TaxAmended06/18/2018
810-3-39-.08Terms and Definitions for the Alabama Electronic Corporate Income Tax ReturnIndividual & Corporate TaxCorporate TaxAdopted06/11/2018
810-3-39-.09Requirements for the Corporate Income Tax Declaration for Electronic FilingIndividual & Corporate 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.Individual & Corporate 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 TaxIndividual & Corporate TaxCorporate TaxAmended06/18/2018
810-3-39-.12Alabama Requirements for Mandatory E-File of Original Corporate Income Tax ReturnsIndividual & Corporate TaxCorporate TaxAmended06/11/2018
810-3-39-.13Requirements for the Alabama Electronic Corporate Income Tax ReturnIndividual & Corporate TaxCorporate TaxAdopted06/11/2018
810-3-14-.11REPEALED, Effective March 12, 2009Individual & Corporate TaxFiduciary & Estate TaxRepealed03/12/2009
810-3-25-.01Taxable Income of Estates and Trusts, for Taxable Years Beginning Prior to January 1, 2005Individual & Corporate TaxFiduciary & Estate TaxAmended01/31/2007
810-3-25-.02Estate and Trust Charitable ContributionsIndividual & Corporate TaxFiduciary & Estate TaxRepealed05/05/2000
810-3-25-.03Estate and Trust Taxable IncomeIndividual & Corporate TaxFiduciary & Estate TaxRepealed05/05/2000
810-3-25-.04Estates and Trusts Tax Computation, for Taxable Years Beginning Prior to January 1, 2005Individual & Corporate TaxFiduciary & Estate TaxAmended01/31/2007
810-3-25-.05Estates and Trusts Beneficiary Taxable Income, for Taxable Years Beginning Prior to January 1, 2005Individual & Corporate TaxFiduciary & Estate TaxAmended01/31/2007
810-3-25-.06Trusts Exempt from Taxation, for Taxable Years Beginning Prior to January 1, 2005Individual & Corporate TaxFiduciary & Estate TaxAmended01/31/2007
810-3-25-.07Estates and Trusts, Miscellaneous InformationIndividual & Corporate TaxFiduciary & Estate TaxAmended05/29/2017
810-3-25-.08Trusts and Estates Net Operating Loss, for Taxable Years Beginning Prior to January 1, 2005Individual & Corporate 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, 2004Individual & Corporate TaxFiduciary & Estate TaxAdopted01/31/2007
810-3-25-.11Computation of Alabama Taxable Income for Beneficiaries and Owners for Tax Years Beginning after December 31, 2004Individual & Corporate TaxFiduciary & Estate TaxAdopted01/31/2007
810-3-25-.12Computation of Alabama Distributable Net Income (DNI) for Tax Years Beginning after December 31, 2004Individual & Corporate TaxFiduciary & Estate TaxAdopted01/31/2007
810-3-25-.13Applicability of the Subchapter J and Business Trust Conformity Act to Business TrustsIndividual & Corporate TaxFiduciary & Estate TaxAdopted01/31/2007
810-3-25-.14Alabama Grantor Trust Reporting RequirementsIndividual & Corporate TaxFiduciary & Estate TaxAdopted01/31/2007
810-3-25-.15Computation of Alabama Taxable Income for a Foreign Trust, for Tax Years Beginning after December 31, 2004Individual & Corporate TaxFiduciary & Estate TaxAdopted01/31/2007
810-3-25-.16Credit for Income Taxes Paid to Another State or Territory by a Resident Estate or TrustIndividual & Corporate TaxFiduciary & Estate TaxAdopted01/31/2007
810-3-29-.01Fiduciary ReturnsIndividual & Corporate TaxFiduciary & Estate TaxAdopted10/01/1982
810-3-29-.02Election to Participate in the Federal/State Electronic Filing Program- Fiduciary Income Tax Returns.Individual & Corporate TaxFiduciary & Estate TaxAdopted05/24/2018
810-3-29-.03Requirements for the Alabama Electronic Fiduciary Income Tax ReturnIndividual & Corporate TaxFiduciary & Estate TaxAdopted03/03/2015
810-3-29-.05Requirements for Electronic Filing Software – Fiduciary Tax ReturnsIndividual & Corporate 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.Individual & Corporate TaxFiduciary & Estate TaxAmended05/24/2018
810-3-29-.07Fiduciary Income TaxIndividual & Corporate TaxFiduciary & Estate TaxAdopted01/09/2015
810-3-29-.08Alabama Requirements for Mandatory E-File of Fiduciary Income Tax ReturnsIndividual & Corporate TaxFiduciary & Estate TaxAmended03/23/2018
810-3-160-.01Qualification Requirements for S CorporationsIndividual & Corporate TaxS-Corporation TaxAmended04/30/1998
810-3-161-.01Computation of Taxable IncomeIndividual & Corporate TaxS-Corporation TaxAmended05/05/2000
810-3-161-.02LIFO RecaptureIndividual & Corporate TaxS-Corporation TaxAmended05/05/2000
810-3-162-.01Income to be Reported by ShareholdersIndividual & Corporate TaxS-Corporation TaxAmended09/07/2011
810-3-163-.01Transactions Involving Related IndividualsIndividual & Corporate TaxS-Corporation TaxAmended05/05/2000
810-3-164-.01Adjustments to Basis of Stock and IndebtednessIndividual & Corporate TaxS-Corporation TaxAmended05/05/2000
810-3-165-.01Taxation of Actual Distributions by an Alabama S CorporationIndividual & Corporate TaxS-Corporation TaxAmended05/05/2000
810-3-166-.01Alabama Accumulated Adjustments AccountIndividual & Corporate TaxS-Corporation TaxAmended05/05/2000
810-3-167-.01Applicability of Income Tax Rules & RegulationsIndividual & Corporate TaxS-Corporation TaxAmended05/05/2000
810-3-168-.01Net Operating Loss Deduction for S CorporationsIndividual & Corporate TaxS-Corporation TaxAmended05/05/2000
810-3-169-.01Adjustments to Earnings and ProfitsIndividual & Corporate TaxS-Corporation TaxAmended05/05/2000
810-3-170-.01Two-Percent Rule (Repealed 5/5/2000)Individual & Corporate TaxS-Corporation TaxRepealed05/05/2000
810-3-171-.01Determination of Shareholder’s Prorata ShareIndividual & Corporate TaxS-Corporation TaxAmended05/05/2000
810-3-172-.01Post-Termination Transition PeriodIndividual & Corporate TaxS-Corporation TaxAmended05/05/2000
810-3-173-.01Applicability of Federal Rules & RegulationsIndividual & Corporate TaxS-Corporation TaxAmended05/05/2000
810-3-174-.02Built-in Gains TaxIndividual & Corporate TaxS-Corporation TaxAmended05/29/2017
810-3-175-.01Passive Investment Income TaxIndividual & Corporate TaxS-Corporation TaxAmended05/29/2017
810-3-176-.01Composite Returns of Alabama S CorporationsIndividual & Corporate 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 EntityIndividual & Corporate TaxPartnership TaxAmended06/02/1999
810-3-24-.01Taxability of Partnership IncomeIndividual & Corporate TaxPartnership TaxAmended04/24/1989
810-3-24-.02Computation of Partnership Income (or Loss)Individual & Corporate TaxPartnership TaxAdopted07/27/1988
810-3-24-.03Partner’s Distributive Share of Partnership Income (or Loss)Individual & Corporate TaxPartnership TaxAdopted07/27/1988
810-3-24-.04Transactions Between Partner and PartnershipIndividual & Corporate TaxPartnership TaxAdopted07/27/1988
810-3-24-.05Partner’s Basis in Partnership InterestIndividual & Corporate TaxPartnership TaxAdopted07/27/1988
810-3-24.1-.01Composite Returns of Subchapter of K EntitiesIndividual & Corporate TaxPartnership TaxRepealed08/21/2015
810-3-24.2-.01Composite Returns of Pass-through EntitiesIndividual & Corporate TaxPartnership TaxAmended03/04/2017
810-3-24.2-.02Qualified Investment PartnershipsIndividual & Corporate TaxPartnership TaxAmended10/01/2014
810-3-24.2-.03Other Qualified Investment Partnership MattersIndividual & Corporate TaxPartnership TaxAmended08/31/2010
810-3-28-.01Partnership ReturnsIndividual & Corporate TaxPartnership TaxAmended01/21/2017
810-3-28-.02Participation in the Federal/State Electronic Filing Program – Partnership/LLC Returns of IncomeIndividual & Corporate TaxPartnership TaxAmended03/30/2018
810-3-28-.03Terms and Definitions for the Alabama Electronic Partnership/LLC Return of Income.Individual & Corporate TaxPartnership TaxAmended04/09/2018
810-3-28-.04Requirements for the Partnership/LLC Return of Income Declaration for Electronic FilingIndividual & Corporate 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 ReturnsIndividual & Corporate TaxPartnership TaxAmended04/09/2018
810-3-28-.06Acceptance, Monitoring, and Revocation of Acceptance into the Alabama Business Modernized E-File Program for Electronic Return Originators and Transmitters – Partnership/LLC Return of Income TaxIndividual & Corporate TaxPartnership TaxAmended05/24/2018
810-3-28-.07Alabama Requirements for Mandatory E-File of Original Partnership/Limited Liability Company Income Tax ReturnsIndividual & Corporate TaxPartnership TaxAmended03/30/2018
810-3-28-.08Alabama Requirements for Compliance with Administrative Rule 810-3-28-.07Individual & Corporate TaxPartnership TaxAdopted03/04/2010
810-3-26-.01Information ReturnsIndividual & Corporate TaxWithholding TaxAmended03/28/2016
810-3-26-.02Voluntary Withholding of Alabama Income Tax from Nonwage PaymentsIndividual & Corporate TaxWithholding TaxAmended03/28/2016
810-3-70-.01DefinitionsIndividual & Corporate TaxWithholding TaxAmended12/08/2008
810-3-70-.02Retention of Payroll RecordsIndividual & Corporate TaxWithholding TaxAdopted08/30/1999
810-3-70-.03Provisional Construction EmployersIndividual & Corporate TaxWithholding TaxAdopted07/11/2008
810-3-71-.01Employers Required to Withhold Tax from WagesIndividual & Corporate TaxWithholding TaxAmended01/18/2018
810-3-71-.02Computing Tax WithheldIndividual & Corporate TaxWithholding TaxAmended01/20/2018
810-3-71-.03Job Development FeeIndividual & Corporate TaxWithholding TaxAdopted09/30/1994
810-3-71-.04Information Submitted to the Department by the State Industrial Development AuthorityIndividual & Corporate TaxWithholding TaxAmended06/07/2000
810-3-72-.01Included and Excluded WagesIndividual & Corporate TaxWithholding TaxAmended01/18/2018
810-3-73-.01Withholding Exemption CertificatesIndividual & Corporate TaxWithholding TaxAdopted05/20/2016
810-3-73.1-.01Security Instrument RequirementsIndividual & Corporate TaxWithholding TaxAdopted07/11/2008
810-3-73.1-.02Compliance Requirements and Procedures Concerning Provisional Construction EmployersIndividual & Corporate TaxWithholding TaxAdopted07/11/2008
810-3-74-.01Withholding Returns and Payments.Individual & Corporate TaxWithholding TaxAmended08/21/2015
810-3-75-.01Withholding Statement Furnished EmployeesIndividual & Corporate TaxWithholding TaxAmended01/01/2018
810-3-75-.02Extensions of Time for Filing Reports Under Withholding LawsIndividual & Corporate TaxWithholding TaxAmended01/18/2018
810-3-75-.03Annual Returns of Withholding Tax InformationIndividual & Corporate TaxWithholding TaxAmended08/21/2015
810-3-75-.04Voluntary WithholdingIndividual & Corporate TaxWithholding TaxAmended08/21/2015
810-3-75-.05Third-Party Reporting RequirementsIndividual & Corporate TaxWithholding TaxAmended08/21/2015
810-3-76-.01Liability for Tax WithheldIndividual & Corporate TaxWithholding TaxAmended06/07/2000
810-3-77-.01Withholding Tax Refunds to EmployersIndividual & Corporate TaxWithholding TaxAmended06/07/2000
810-3-78-.01Credit for Tax WithheldIndividual & Corporate TaxWithholding TaxAmended08/21/2015
810-2-8-.01Taxable Income for Determining the Applicable Privilege Tax RateIndividual & Corporate TaxBusiness Privilege TaxAdopted08/30/2000
810-2-8-.02Determination of the Apportionment Factors for the Privilege TaxIndividual & Corporate TaxBusiness Privilege TaxAdopted08/30/2000
810-2-8-.03Execution of Privilege Tax ReturnIndividual & Corporate TaxBusiness Privilege TaxAdopted04/24/2001
810-2-8-.04Business Privilege Tax – Transition Rules from a Calendar Year Basis to a Fiscal Year BasisIndividual & Corporate TaxBusiness Privilege TaxAdopted04/24/2001
810-2-8-.05Election to File as a Family Limited Liability EntityIndividual & Corporate TaxBusiness Privilege TaxAdopted01/19/2005
810-2-8-.06Extension of Time for Filing of Business Privilege Tax ReturnsIndividual & Corporate TaxBusiness Privilege TaxAdopted06/11/2018
810-2-8-.07Definition of Homeowners Association for Purposes of Administering the Alabama Business Privilege Tax LawIndividual & Corporate TaxBusiness Privilege TaxAdopted09/24/2009
810-2-8-.09Business Privilege Tax Filing Requirements for Disregarded Entities and Owners of Disregarded EntitiesIndividual & Corporate TaxBusiness Privilege TaxAdopted03/30/2011
810-2-8-.10Business Privilege Tax Filing Requirements, Clarifications and ExplanationsIndividual & Corporate TaxBusiness Privilege TaxAdopted03/30/2011
810-2-8-.12Terms and Definitions for the Alabama Electronic Business Privilege Tax ReturnIndividual & Corporate TaxBusiness Privilege TaxAdopted03/23/2018
810-2-8-.13Requirements for the Business Privilege Tax Declaration for Electronic FilingIndividual & Corporate TaxBusiness Privilege TaxAdopted05/14/2013
810-2-8-.14Acceptance, Monitoring, and Revocation of Acceptance into the Alabama Business Modernized E-File Program for Software Developers – Business Privilege Tax.Individual & Corporate 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.Individual & Corporate TaxBusiness Privilege TaxAmended05/24/2018
810-2-8-.16Alabama Requirements for Mandatory E-File of Business Privilege Tax ReturnsIndividual & Corporate TaxBusiness Privilege TaxAmended05/24/2018
810-9-1-.01DefinitionsIndividual & Corporate TaxFinancial Institution Excise TaxAmended08/29/2016
810-9-1-.02ReturnsIndividual & Corporate TaxFinancial Institution Excise TaxAmended12/04/2017
810-9-1-.03Refund ClaimsIndividual & Corporate TaxFinancial Institution Excise TaxAmended12/04/2017
810-9-1-.04Credits Against the TaxIndividual & Corporate 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)Individual & Corporate 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)Individual & Corporate TaxFinancial Institution Excise TaxAmended01/20/2018
810-27-1-.01Multistate Tax Compact Rule DefinitionsIndividual & Corporate TaxMultistate Tax CompactAdopted06/25/2016
810-27-1-.02Application of Apportionment and AllocationIndividual & Corporate TaxMultistate Tax CompactAdopted06/25/2016
810-27-1-.09Apportionment Formula: Double Weighting the Sales FactorIndividual & Corporate TaxMultistate Tax CompactAdopted06/25/2016
810-27-1-.10Property FactorIndividual & Corporate TaxMultistate Tax CompactAdopted06/25/2016
810-27-1-.11Property Factor: ValuationIndividual & Corporate TaxMultistate Tax CompactAdopted06/25/2016
810-27-1-.12Property Factor: Averaging Property ValuesIndividual & Corporate TaxMultistate Tax CompactAdopted06/25/2016
810-27-1-.13Payroll Factor: In GeneralIndividual & Corporate TaxMultistate Tax CompactAdopted06/25/2016
810-27-1-.14Payroll Factor: Compensation Paid in this StateIndividual & Corporate TaxMultistate Tax CompactAdopted06/25/2016
810-27-1-.15Sales FactorIndividual & Corporate TaxMultistate Tax CompactAdopted06/25/2016
810-27-1-.16Sales Factor: Tangible Personal PropertyIndividual & Corporate TaxMultistate Tax CompactAdopted06/25/2016
810-27-1-.17Sales Factor: Sourcing Sales Derived from Services Rendered to Individual and Unrelated Business CustomersIndividual & Corporate TaxMultistate Tax CompactAdopted06/25/2016
810-27-1-.18Special RulesIndividual & Corporate TaxMultistate Tax CompactAmended11/20/2016
810-27-1-.18.01Special Rules: AirlinesIndividual & Corporate TaxMultistate Tax CompactAdopted11/20/2016
810-27-1-.18.02Special Rules: Construction ContractorsIndividual & Corporate TaxMultistate Tax CompactAdopted11/20/2016
810-27-1-.18.03Special Rules: PublishingIndividual & Corporate TaxMultistate Tax CompactAdopted11/20/2016
810-27-1-.18.04Special Rules: RailroadsIndividual & Corporate TaxMultistate Tax CompactAdopted11/20/2016
810-27-1-.18.05Special Rules: Television and Radio BroadcastingIndividual & Corporate TaxMultistate Tax CompactAdopted11/20/2016
810-27-1-.18.06Special Rules: Trucking CompaniesIndividual & Corporate TaxMultistate Tax CompactAdopted11/20/2016
810-27-1-.18.07Special Rules: Telecommunications and Ancillary Service ProvidersIndividual & Corporate TaxMultistate Tax CompactAdopted11/20/2016
810-27-1-.19Public Law 86-272 Exemption from Income TaxIndividual & Corporate TaxMultistate Tax CompactAdopted06/25/2016
810-27-1-4-.01Multistate Tax Compact Regulation DefinitionsIndividual & Corporate TaxMultistate Tax CompactRepealed06/25/2016
810-27-1-4-.02Application of Apportionment and AllocationIndividual & Corporate TaxMultistate Tax CompactRepealed06/25/2016
810-27-1-4-.03Taxable in Another StateIndividual & Corporate TaxMultistate Tax CompactRepealed07/15/1994
810-27-1-4-.09Apportionment FormulaIndividual & Corporate TaxMultistate Tax CompactRepealed06/25/2016
810-27-1-4-.09.01Apportionment Formula: Double Weighting the Sales FactorIndividual & Corporate TaxMultistate Tax CompactRepealed06/25/2016
810-27-1-4-.10Property FactorIndividual & Corporate TaxMultistate Tax CompactRepealed06/25/2016
810-27-1-4-.11Property Factor: ValuationIndividual & Corporate TaxMultistate Tax CompactRepealed06/25/2016
810-27-1-4-.12Property Factor: Averaging Property ValuesIndividual & Corporate TaxMultistate Tax CompactRepealed06/25/2016
810-27-1-4-.13Payroll FactorIndividual & Corporate TaxMultistate Tax CompactRepealed06/25/2016
810-27-1-4-.14Payroll Factor: Compensation Paid in this StateIndividual & Corporate TaxMultistate Tax CompactRepealed06/25/2016
810-27-1-4-.15Sales FactorIndividual & Corporate TaxMultistate Tax CompactRepealed06/25/2016
810-27-1-4-.17Sales Factor: Sales Other Than Sales of Tangible Personal PropertyIndividual & Corporate TaxMultistate Tax CompactRepealed06/25/2016
810-27-1-4-.17-.01Sales Factor: Sourcing Sales Derived from Services Rendered to Individual and Unrelated Business CustomersIndividual & Corporate TaxMultistate Tax CompactAdopted04/09/2013
810-27-1-4-.18Special RulesIndividual & Corporate TaxMultistate Tax CompactRepealed06/25/2016
810-27-1-4-.19Public Law 86-272 Exemption from Income TaxIndividual & Corporate TaxMultistate Tax CompactRepealed06/25/2016
810-3-174-.01Repealed 5/5/00Individual & Corporate TaxS-Corporation TaxRepealed05/05/2000
810-3-29-.04Requirements for the Fiduciary Income Tax Declaration for Electronic FilingIndividual & Corporate TaxFiduciary & Estate TaxAmended05/24/2018
810-3-61-.01Definition of Terms and Phrases Used in Connection with the Scholarship ProgramIndividual & Corporate TaxGeneralAmended01/04/2016
810-3-61-.02Credits for Contributions to Scholarship Granting Organizations (SGOs)Individual & Corporate TaxGeneralAmended01/04/2016
810-3-61-.03Application of Scholarship Granting Organizations (SGOs) for Participating in the Scholarship ProgramIndividual & Corporate TaxGeneralAmended01/04/2016
810-3-61-.04Receipt, Maintenance, and Disbursement of Scholarship Funds by Scholarship Granting Organizations (SGOs)Individual & Corporate TaxGeneralAmended01/04/2016
810-3-61-.05Annual Report of Scholarship Granting Organizations (SGOs)Individual & Corporate TaxGeneralAmended01/04/2016
810-3-61-.06Notice of Nonpublic School to the Department of its Intention to Participate in the Scholarship ProgramIndividual & Corporate TaxGeneralAmended01/04/2016
810-3-61-.07Continuing Eligibility of Scholarship Granting Organization (SGO) to Participate in the Tac Credit Scholarship ProgramIndividual & Corporate TaxGeneralAmended01/04/2016
810-3-61-.08Percentage of Low-Income Eligible Students in a CountyIndividual & Corporate TaxGeneralRepealed01/04/2016
810-3-136-.01Historic Rehabilitation Tax Credit of 2013- General Guidelines.Individual & Corporate TaxGeneralAmended02/19/2018
810-3-136-.02Historic Rehabilitation Tax Credit of 2013-Availability, Claiming and Transferability.Individual & Corporate TaxGeneralAmended02/19/2018
810-3-35-.01Deductions Allowed CorporationsIndividual & Corporate TaxCorporate TaxRepealed04/30/1998
810-3-39-.06Mechanics of Consolidated Filing.Individual & Corporate TaxCorporate TaxRepealed01/01/2018
810-3-26-.03Reporting Requirements of Payment Settlement Entities (PSE)Individual & Corporate TaxWithholding TaxAdopted02/19/2018
810-3-137-.01Historic Rehabilitation Tax Credit of 2017- General Guidelines.Individual & Corporate TaxGeneralAdopted02/19/2018
810-3-137-.03Historic Rehabilitation Tax Credit of 2017- Improperly Obtained Historic Rehabilitation Tax CreditsIndividual & Corporate TaxGeneralAdopted02/19/2018
810-3-28-.09Requirements for the Alabama Electronic Partnership/LLC Return of IncomeIndividual & Corporate TaxGeneral ProceduresAdopted04/08/2018
810-3-60-.01Eligibility For Parent Tax Credit For Students Enrolled In Or Assigned To Attend A Failing SchoolIndividual & Corporate TaxGeneralAmended09/27/2013
810-3-60-.02Eligibility For Parent Tax Credit For Students Attending A Nonpublic SchoolIndividual & Corporate TaxGeneralAmended04/25/2014
810-3-60-.03Eligibility For Parent Tax Credit For Students Transferring To A Failing Public SchoolIndividual & Corporate TaxGeneralAmended04/25/2014
810-3-60-.04Calculation Of Annual Average Cost Of Attendance For A Public K-12 StudentIndividual & Corporate TaxGeneralAdopted12/25/2013
810-3-2.1-.01Exempt Income for Foreign Missionary Service.Individual & Corporate TaxIndividual Income TaxAmended10/23/1996
810-2-8-.17Requirements for the Alabama Electronic Business Privilege Tax Return.Individual & Corporate TaxBusiness Privilege TaxAdopted06/11/2018
810-3-137-.02Historic Rehabilitation Tax Credit of 2017- Availability, Claiming and Transferability of the Historic Rehabilitation Tax Credit.Individual & Corporate TaxGeneralAdopted07/14/2018
 810-3-61-.09Estimated Tax Penalty to Individuals and Corporations Entitled to Claim Certain Credits against the Amount of Income Tax DueIndividual & Corporate TaxCorporate TaxAdopted10/15/2018