| 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| Department of Revenue, Creation and Organizational Structure | Office of the Commissioner | General Procedures | Repealed | 03/04/2018 |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 | Electronic Filing and Payment Through Department Provided Filing and Payment Systems | Office of the Commissioner | General Procedures | Adopted | 12/15/2019 |
| 810-1-6-.02 | Scope of the Rules | Office of the Commissioner | General Procedures | Repealed | 12/15/2019 |
| 810-1-6-.03 | Definitions | Office of the Commissioner | General Procedures | Repealed | 12/15/2019 |
| 810-1-6-.04 | Electronic Payment of Taxes to be Provided | Office of the Commissioner | General Procedures | Amended | 12/15/2019 |
| 810-1-6-.05 | Tax Types Covered and Requirements for Tax Returns | Office of the Commissioner | General Procedures | Repealed | 12/15/2019 |
| 810-1-6-.06 | Electronic Payment Requirements and Determining Timely Payment | Office of the Commissioner | General Procedures | Repealed | 12/15/2019 |
| 810-1-6-.07 | Determining Timely Filing of Electronic Returns | Office of the Commissioner | General Procedures | Repealed | 12/15/2019 |
| 810-1-6-.12 | Taxes Required to be Filed Electronically | Office of the Commissioner | General Procedures | Repealed | 12/15/2019 |
| 810-1-6-.13 | Requirements for Third-Party Bulk Filers | Office of the Commissioner | General Procedures | Amended | 12/15/2019 |
| 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 | Amended | 03/15/2021 |
| 810-14-1-.04 | Installment Payment Agreements | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Adopted | 03/15/2021 |
| 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 | Repealed | 03/15/2021 |
| 810-14-1-.28 | Disclosure of Statistical Information | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Repealed | 03/15/2021 |
| 810-14-1-.29 | General Disclosure and Exchange of Information Guidelines | Office of the Commissioner | Taxpayers' Bill of Rights & Uniform Revenue Procedures | Repealed | 03/15/2021 |
| 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 |
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