Rule Number |
Rule Title |
Effective Date |
810-14-1-.01 |
Scope of Rules |
08/24/1993 |
810-14-1-.02 |
Guidelines for Granting Administrative Reviews |
01/09/2015 |
810-14-1-.03 |
Cost of Transcripts and Recordings |
08/24/1993 |
810-14-1-.04 |
Installment Payment Agreements |
08/03/2000 |
810-14-1-.05 |
Procedure for Abatement of Penalties |
08/24/1993 |
810-14-1-.06 |
Revenue Rulings |
07/10/2015 |
810-14-1-.07 |
Maintenance of Records |
05/07/1996 |
810-14-1-.07.01 |
Model Recordkeeping and Retention Regulation in an Electronic Environment |
09/10/1998 |
810-14-1-.08 |
Fees and Costs for Witnesses |
08/24/1993 |
810-14-1-.09 |
Entry of Preliminary Assessment; Final Assessment of Uncontested Tax; Execution of Preliminary and Final Assessments |
08/24/1993 |
810-14-1-.10 |
Time Limitation for Entering Preliminary Assessment |
08/24/1993 |
810-14-1-.11 |
Six-Year Time Limitation for Omission of 25 Percent or More of Taxable Base |
05/07/1996 |
810-14-1-.12 |
Second Inspection of a Taxpayer’s Books and Records |
08/24/1993 |
810-14-1-.13 |
Service of Preliminary and Final Assessments |
08/24/1993 |
810-14-1-.14 |
Filing a Written Petition for Review |
08/24/1993 |
810-14-1-.15 |
Entry of Final Assessment |
04/11/2014 |
810-14-1-.16 |
Uniform Revenue Procedures — Appeal from Final Assessment |
01/09/2015 |
810-14-1-.17 |
Procedure for Refund of Local Taxes |
08/24/1993 |
810-14-1-.18 |
Petitions for Refund Allowed |
08/24/1993 |
810-14-1-.19 |
Time Limitations for Filing Petitions for Refund |
05/07/1996 |
810-14-1-.20 |
Limitation with Respect to Net Operating Loss Carrybacks |
08/24/1993 |
810-14-1-.21 |
Procedures if Refunds Granted; Credit of Refund; Payment of Other Taxes; Payment of Interest |
01/09/2015 |
810-14-1-.22 |
Denial or Revocation of Licenses, Account Numbers, Permits, and Certificates (Including Motor Vehicle Certificates of Title) |
01/09/2015 |
810-14-1-.25 |
Release of Lien Information to Third Parties |
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 |
05/07/1996 |
810-14-1-.27 |
Confidentiality of Tax Returns and Tax Return Information |
08/24/1993 |
810-14-1-.28 |
Disclosure of Statistical Information |
02/24/2011 |
810-14-1-.29 |
General Disclosure and Exchange of Information Guidelines |
12/01/2003 |
810-14-1-.30 |
Penalty for Failure to Timely Pay Tax |
05/19/2010 |
810-14-1-.30.01 |
Penalty for Failure to Timely File Tax |
07/13/2007 |
810-14-1-.31 |
Penalty for Underpayment Due to Negligence |
08/24/1993 |
810-14-1-.32 |
Penalty for Underpayment Due to Fraud |
08/24/1993 |
810-14-1-.33 |
Penalty for Frivolous Return |
08/24/1993 |
810-14-1-.33.01 |
Assessment and Waiver of Civil Penalties |
02/16/1999 |
810-14-1-.34 |
Interest on Underpayment of Tax |
08/24/1993 |
810-14-1-.34.01 |
Interest on Underpayment of Tax – Large Corporations |
02/16/1999 |
810-14-1-.35 |
Interest on Refunds |
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 |
02/01/1995 |