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Access Administrative Rules for each tax division below. The list is currently sorted by division. You may search for a specific rule by typing in the search bar, or sort the list by clicking on any of the column headers. You may filter by division, tax type, and status using the dropdown menus at the bottom of the table.
View the list of proposed rule changes, including the date, time and location of the Public Hearing, and rules pending final adoption here.
Number | Title | Division | Tax Type | Status | Date |
---|---|---|---|---|---|
Number | Title | Division | Tax Type | Status | Date |
810-1-1-.01 | Department of Revenue, Creation and Organizational Structure | Office of the Commissioner | General Procedures | Repealed | 03/04/2018 |
810-1-1-.05 | Regulations for the Control of Funds Advanced to Pay Travel Expenses | Office of the Commissioner | General Procedures | Adopted | 02/01/2010 |
810-1-2-.05 | Petition for Rulemaking | Office of the Commissioner | General Procedures | Amended | 03/04/2018 |
810-1-5-.01 | Timely Mailing Treated as Timely Filing and Paying | Office of the Commissioner | General Procedures | Adopted | 02/09/2000 |
810-1-6-.01 | Signature Requirements of Tax Returns and Other Documents of All Types Filed by Electronic Methods | Office of the Commissioner | General Procedures | Adopted | 06/17/1999 |
810-1-6-.02 | Scope of the Rules | Office of the Commissioner | General Procedures | Adopted | 11/04/2009 |
810-1-6-.03 | Definitions | Office of the Commissioner | General Procedures | Adopted | 11/04/2009 |
810-1-6-.04 | Internet-Based Electronic Filing and Payment of Taxes to be Provided Through Electronic Return Originators | Office of the Commissioner | General Procedures | Adopted | 11/04/2009 |
810-1-6-.05 | Tax Types Covered and Requirements for Tax Returns | Office of the Commissioner | General Procedures | Adopted | 11/04/2009 |
810-1-6-.06 | Electronic Payment Requirements and Determining Timely Payment | Office of the Commissioner | General Procedures | Adopted | 11/04/2009 |
810-1-6-.07 | Determining Timely Filing of Electronic Returns | Office of the Commissioner | General Procedures | Adopted | 11/04/2009 |
810-1-6-.12 | Taxes Required to be Filed Electronically | Office of the Commissioner | General Procedures | Adopted | 09/22/2003 |
810-1-6-.13 | Requirements for Third-Party Bulk Filers | Office of the Commissioner | General Procedures | Adopted | 02/10/2009 |
810-12-1-.01 | General Rule – 100% Penalty for Willful Failure to Collect and Pay Over Tax and Willful Attempt to Evade and Defeat Tax | Office of the Commissioner | Collections | Adopted | 08/18/1986 |
810-12-1-.02 | Assessment Procedures – 100% Penalty | Office of the Commissioner | Collections | Adopted | 08/12/1986 |
810-12-1-.03 | Waiver and Agreement – 100% Penalty | Office of the Commissioner | Collections | Adopted | 08/12/1986 |
810-12-1-.04 | Jeopardy Assessment – 100% Penalty | Office of the Commissioner | Collections | Adopted | 08/12/1986 |
810-12-1-.05 | Sale of Seized Property | Office of the Commissioner | Collections | Adopted | 07/22/1991 |
810-12-1-.06 | Issuance of Writs of Execution | Office of the Commissioner | Collections | Adopted | 08/03/2000 |
810-13-1-.01 | Taxpayer Payment Procedures | Office of the Commissioner | Financial Operations | Adopted | 01/09/2015 |
810-13-1-.02 | Definitions | Office of the Commissioner | Financial Operations | Adopted | 01/10/1992 |
810-13-1-.03 | General Requirements | Office of the Commissioner | Financial Operations | Adopted | 11/24/2006 |
810-13-1-.04 | Tax Types Covered | Office of the Commissioner | Financial Operations | Adopted | 01/10/1992 |
810-13-1-.05 | Selection of Taxpayers | Office of the Commissioner | Financial Operations | Adopted | 11/24/2006 |
810-13-1-.07 | Registration of Taxpayers | Office of the Commissioner | Financial Operations | Adopted | 11/24/2006 |
810-13-1-.08 | Payment Alternatives | Office of the Commissioner | Financial Operations | Adopted | 01/10/1992 |
810-13-1-.09 | Payment Procedures – General Provisions | Office of the Commissioner | Financial Operations | Adopted | 01/10/1992 |
810-13-1-.10 | Procedures for Debit Payment Method | Office of the Commissioner | Financial Operations | Adopted | 11/19/2007 |
810-13-1-.11 | Procedures for ACH Credit Payment Method | Office of the Commissioner | Financial Operations | Adopted | 11/19/2007 |
810-13-1-.12 | Requirement for Filing Returns | Office of the Commissioner | Financial Operations | Adopted | 01/10/1992 |
810-13-1-.13 | Penalties for Noncompliance | Office of the Commissioner | Financial Operations | Adopted | 01/10/1992 |
810-13-1-.14 | Voluntary Use of EFT to Pay Taxes | Office of the Commissioner | Financial Operations | Adopted | 01/10/1992 |
810-13-1-.15 | Proof of Payment | Office of the Commissioner | Financial Operations | Adopted | 01/10/1992 |
810-13-1-.16 | Correction of Errors | Office of the Commissioner | Financial Operations | Adopted | 01/10/1992 |
810-13-1-.17 | Emergency Payments | Office of the Commissioner | Financial Operations | Adopted | 01/10/1992 |
810-13-1-.19 | Change in Taxpayer Information | Office of the Commissioner | Financial Operations | Adopted | 01/10/1992 |
810-13-1-.20 | Legal Holidays | Office of the Commissioner | Financial Operations | Adopted | 01/10/1992 |
810-14-1-.01 | Scope of Rules | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 08/24/1993 |
810-14-1-.02 | Guidelines for Granting Administrative Reviews | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 01/09/2015 |
810-14-1-.03 | Cost of Transcripts and Recordings | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 08/24/1993 |
810-14-1-.04 | Installment Payment Agreements | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 08/03/2000 |
810-14-1-.05 | Procedure for Abatement of Penalties | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 08/24/1993 |
810-14-1-.06 | Revenue Rulings | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 07/10/2015 |
810-14-1-.07 | Maintenance of Records | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 05/07/1996 |
810-14-1-.07.01 | Model Recordkeeping and Retention Regulation in an Electronic Environment | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 09/10/1998 |
810-14-1-.08 | Fees and Costs for Witnesses | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 08/24/1993 |
810-14-1-.09 | Entry of Preliminary Assessment; Final Assessment of Uncontested Tax; Execution of Preliminary and Final Assessments | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 08/24/1993 |
810-14-1-.10 | Time Limitation for Entering Preliminary Assessment | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 08/24/1993 |
810-14-1-.11 | Six-Year Time Limitation for Omission of 25 Percent or More of Taxable Base | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 05/07/1996 |
810-14-1-.12 | Second Inspection of a Taxpayer’s Books and Records | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 08/24/1993 |
810-14-1-.13 | Service of Preliminary and Final Assessments | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 08/24/1993 |
810-14-1-.14 | Filing a Written Petition for Review | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 08/24/1993 |
810-14-1-.15 | Entry of Final Assessment | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 04/11/2014 |
810-14-1-.16 | Uniform Revenue Procedures — Appeal from Final Assessment | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 01/09/2015 |
810-14-1-.17 | Procedure for Refund of Local Taxes | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 08/24/1993 |
810-14-1-.18 | Petitions for Refund Allowed | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Amended | 02/25/2019 |
810-14-1-.19 | Time Limitations for Filing Petitions for Refund | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Amended | 05/07/1996 |
810-14-1-.20 | Limitation with Respect to Net Operating Loss Carrybacks | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 08/24/1993 |
810-14-1-.21 | Procedures if Refunds Granted; Credit of Refund; Payment of Other Taxes; Payment of Interest | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 01/09/2015 |
810-14-1-.22 | Denial or Revocation of Licenses, Account Numbers, Permits, and Certificates (Including Motor Vehicle Certificates of Title) | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 01/09/2015 |
810-14-1-.25 | Release of Lien Information to Third Parties | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 08/24/1993 |
810-14-1-.26 | Release of Information Necessary to Comply with Sections 40-23-25, 40-23-82, and 40-12-224, Code of Alabama 1975 | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 05/07/1996 |
810-14-1-.27 | Confidentiality of Tax Returns and Tax Return Information | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 08/24/1993 |
810-14-1-.28 | Disclosure of Statistical Information | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 02/24/2011 |
810-14-1-.29 | General Disclosure and Exchange of Information Guidelines | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 12/01/2003 |
810-14-1-.30 | Penalty for Failure to Timely Pay Tax | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 05/19/2010 |
810-14-1-.30.01 | Penalty for Failure to Timely File Tax | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 07/13/2007 |
810-14-1-.31 | Penalty for Underpayment Due to Negligence | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 08/24/1993 |
810-14-1-.32 | Penalty for Underpayment Due to Fraud | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 08/24/1993 |
810-14-1-.33 | Penalty for Frivolous Return | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 08/24/1993 |
810-14-1-.33.01 | Assessment and Waiver of Civil Penalties | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 02/16/1999 |
810-14-1-.34 | Interest on Underpayment of Tax | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 08/24/1993 |
810-14-1-.34.01 | Interest on Underpayment of Tax – Large Corporations | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 02/16/1999 |
810-14-1-.35 | Interest on Refunds | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 08/24/1993 |
810-14-1-.36 | Government Contract for Examination of Taxpayer’s Records Where Compensation Contingent Upon Tax, Interest, etc., Assessed or Collected | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 02/01/1995 |
810-17-1-.01 | Economic Tax Incentive Reporting | Office of the Commissioner | General | Adopted | 10/04/2017 |
810-14-1-.24 | Proper Time to File a Tax Lien | Office of the Commissioner | General | Adopted | 09/24/2018 |