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

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

NumberTitleDivisionTax TypeStatusDate
NumberTitleDivisionTax TypeStatusDate
810-1-1-.01Department of Revenue, Creation and Organizational StructureOffice of the CommissionerGeneral ProceduresRepealed03/04/2018
810-1-1-.05Regulations for the Control of Funds Advanced to Pay Travel ExpensesOffice of the CommissionerGeneral ProceduresAdopted02/01/2010
810-1-2-.05Petition for RulemakingOffice of the CommissionerGeneral ProceduresAmended03/04/2018
810-1-5-.01Timely Mailing Treated as Timely Filing and PayingOffice of the CommissionerGeneral ProceduresAdopted02/09/2000
810-1-6-.01Signature Requirements of Tax Returns and Other Documents of All Types Filed by Electronic MethodsOffice of the CommissionerGeneral ProceduresAdopted06/17/1999
810-1-6-.02Scope of the RulesOffice of the CommissionerGeneral ProceduresAdopted11/04/2009
810-1-6-.03DefinitionsOffice of the CommissionerGeneral ProceduresAdopted11/04/2009
810-1-6-.04Internet-Based Electronic Filing and Payment of Taxes to be Provided Through Electronic Return OriginatorsOffice of the CommissionerGeneral ProceduresAdopted11/04/2009
810-1-6-.05Tax Types Covered and Requirements for Tax ReturnsOffice of the CommissionerGeneral ProceduresAdopted11/04/2009
810-1-6-.06Electronic Payment Requirements and Determining Timely PaymentOffice of the CommissionerGeneral ProceduresAdopted11/04/2009
810-1-6-.07Determining Timely Filing of Electronic ReturnsOffice of the CommissionerGeneral ProceduresAdopted11/04/2009
810-1-6-.12Taxes Required to be Filed ElectronicallyOffice of the CommissionerGeneral ProceduresAdopted09/22/2003
810-1-6-.13Requirements for Third-Party Bulk FilersOffice of the CommissionerGeneral ProceduresAdopted02/10/2009
810-12-1-.01General Rule – 100% Penalty for Willful Failure to Collect and Pay Over Tax and Willful Attempt to Evade and Defeat TaxOffice of the CommissionerCollectionsAdopted08/18/1986
810-12-1-.02Assessment Procedures – 100% PenaltyOffice of the CommissionerCollectionsAdopted08/12/1986
810-12-1-.03Waiver and Agreement – 100% PenaltyOffice of the CommissionerCollectionsAdopted08/12/1986
810-12-1-.04Jeopardy Assessment – 100% PenaltyOffice of the CommissionerCollectionsAdopted08/12/1986
810-12-1-.05Sale of Seized PropertyOffice of the CommissionerCollectionsAdopted07/22/1991
810-12-1-.06Issuance of Writs of ExecutionOffice of the CommissionerCollectionsAdopted08/03/2000
810-13-1-.01Taxpayer Payment ProceduresOffice of the CommissionerFinancial OperationsAdopted01/09/2015
810-13-1-.02DefinitionsOffice of the CommissionerFinancial OperationsAdopted01/10/1992
810-13-1-.03General RequirementsOffice of the CommissionerFinancial OperationsAdopted11/24/2006
810-13-1-.04Tax Types CoveredOffice of the CommissionerFinancial OperationsAdopted01/10/1992
810-13-1-.05Selection of TaxpayersOffice of the CommissionerFinancial OperationsAdopted11/24/2006
810-13-1-.07Registration of TaxpayersOffice of the CommissionerFinancial OperationsAdopted11/24/2006
810-13-1-.08Payment AlternativesOffice of the CommissionerFinancial OperationsAdopted01/10/1992
810-13-1-.09Payment Procedures – General ProvisionsOffice of the CommissionerFinancial OperationsAdopted01/10/1992
810-13-1-.10Procedures for Debit Payment MethodOffice of the CommissionerFinancial OperationsAdopted11/19/2007
810-13-1-.11Procedures for ACH Credit Payment MethodOffice of the CommissionerFinancial OperationsAdopted11/19/2007
810-13-1-.12Requirement for Filing ReturnsOffice of the CommissionerFinancial OperationsAdopted01/10/1992
810-13-1-.13Penalties for NoncomplianceOffice of the CommissionerFinancial OperationsAdopted01/10/1992
810-13-1-.14Voluntary Use of EFT to Pay TaxesOffice of the CommissionerFinancial OperationsAdopted01/10/1992
810-13-1-.15Proof of PaymentOffice of the CommissionerFinancial OperationsAdopted01/10/1992
810-13-1-.16Correction of ErrorsOffice of the CommissionerFinancial OperationsAdopted01/10/1992
810-13-1-.17Emergency PaymentsOffice of the CommissionerFinancial OperationsAdopted01/10/1992
810-13-1-.19Change in Taxpayer InformationOffice of the CommissionerFinancial OperationsAdopted01/10/1992
810-13-1-.20Legal HolidaysOffice of the CommissionerFinancial OperationsAdopted01/10/1992
810-14-1-.01Scope of RulesOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted08/24/1993
810-14-1-.02Guidelines for Granting Administrative ReviewsOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted01/09/2015
810-14-1-.03Cost of Transcripts and RecordingsOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted08/24/1993
810-14-1-.04Installment Payment AgreementsOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted08/03/2000
810-14-1-.05Procedure for Abatement of PenaltiesOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted08/24/1993
810-14-1-.06Revenue RulingsOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted07/10/2015
810-14-1-.07Maintenance of RecordsOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted05/07/1996
810-14-1-.07.01Model Recordkeeping and Retention Regulation in an Electronic EnvironmentOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted09/10/1998
810-14-1-.08Fees and Costs for WitnessesOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted08/24/1993
810-14-1-.09Entry of Preliminary Assessment; Final Assessment of Uncontested Tax; Execution of Preliminary and Final AssessmentsOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted08/24/1993
810-14-1-.10Time Limitation for Entering Preliminary AssessmentOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted08/24/1993
810-14-1-.11Six-Year Time Limitation for Omission of 25 Percent or More of Taxable BaseOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted05/07/1996
810-14-1-.12Second Inspection of a Taxpayer’s Books and RecordsOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted08/24/1993
810-14-1-.13Service of Preliminary and Final AssessmentsOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted08/24/1993
810-14-1-.14Filing a Written Petition for ReviewOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted08/24/1993
810-14-1-.15Entry of Final AssessmentOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted04/11/2014
810-14-1-.16Uniform Revenue Procedures — Appeal from Final AssessmentOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted01/09/2015
810-14-1-.17Procedure for Refund of Local TaxesOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted08/24/1993
810-14-1-.18Petitions for Refund AllowedOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted08/24/1993
810-14-1-.19Time Limitations for Filing Petitions for RefundOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAmended05/07/1996
810-14-1-.20Limitation with Respect to Net Operating Loss CarrybacksOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted08/24/1993
810-14-1-.21Procedures if Refunds Granted; Credit of Refund; Payment of Other Taxes; Payment of InterestOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted01/09/2015
810-14-1-.22Denial or Revocation of Licenses, Account Numbers, Permits, and Certificates (Including Motor Vehicle Certificates of Title)Office of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted01/09/2015
810-14-1-.25Release of Lien Information to Third PartiesOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted08/24/1993
810-14-1-.26Release of Information Necessary to Comply with Sections 40-23-25, 40-23-82, and 40-12-224, Code of Alabama 1975Office of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted05/07/1996
810-14-1-.27Confidentiality of Tax Returns and Tax Return InformationOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted08/24/1993
810-14-1-.28Disclosure of Statistical InformationOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted02/24/2011
810-14-1-.29General Disclosure and Exchange of Information GuidelinesOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted12/01/2003
810-14-1-.30Penalty for Failure to Timely Pay TaxOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted05/19/2010
810-14-1-.30.01Penalty for Failure to Timely File TaxOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted07/13/2007
810-14-1-.31Penalty for Underpayment Due to NegligenceOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted08/24/1993
810-14-1-.32Penalty for Underpayment Due to FraudOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted08/24/1993
810-14-1-.33Penalty for Frivolous ReturnOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted08/24/1993
810-14-1-.33.01Assessment and Waiver of Civil PenaltiesOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted02/16/1999
810-14-1-.34Interest on Underpayment of TaxOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted08/24/1993
810-14-1-.34.01Interest on Underpayment of Tax – Large CorporationsOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted02/16/1999
810-14-1-.35Interest on RefundsOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted08/24/1993
810-14-1-.36Government Contract for Examination of Taxpayer’s Records Where Compensation Contingent Upon Tax, Interest, etc., Assessed or CollectedOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted02/01/1995
810-17-1-.01Economic Tax Incentive ReportingOffice of the CommissionerGeneralAdopted10/04/2017
810-14-1-.24Proper Time to File a Tax LienOffice of the CommissionerGeneralAdopted09/24/2018