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Revenue Departmental Rules

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General Procedures

Rule Number Rule Title Effective Date
810-1-1-.01 Department of Revenue, Creation and Organizational Structure 06/17/1999
810-1-1-.05 Regulations for the Control of Funds Advanced to pay Travel Expenses 02/01/2010
810-1-2-.05 Petition For Rulemaking 01/12/1984
810-1-5-.01 Timely Mailing Treated as Timely Filing and Paying 02/09/2000
810-1-6-.01 Signature Requirements of Tax Returns and Other Documents of All Types Filed by Electronic Methods 06/17/1999
810-1-6-.02 Scope of the Rules 11/04/2009
810-1-6-.03 Definitions 11/04/2009
810-1-6-.04 Internet-Based Electronic Filing and Payment of Taxes to be Provided Through Electronic Return Originators 11/04/2009
810-1-6-.05 Tax Types Covered and Requirements for Tax Returns 11/04/2009
810-1-6-.06 Electronic Payment Requirements and Determining Timely Payment 11/04/2009
810-1-6-.07 Determining Timely Filing of Electronic Returns 11/04/2009
810-1-6-.12 Taxes Required to be Filed Electronically 09/22/2003
810-1-6-.13 Requirements for Third-Party Bulk Filers 02/10/2009

Financial Operations

Rule Number Rule Title Effective Date
810-13-1-.01 Taxpayer Payment Procedures 01/09/2015
810-13-1-.02 Definitions 01/10/1992
810-13-1-.03 General Requirements 11/24/2006
810-13-1-.04 Tax Types Covered 01/10/1992
810-13-1-.05 Selection of Taxpayers 11/24/2006
810-13-1-.07 Registration of Taxpayers 11/24/2006
810-13-1-.08 Payment Alternatives 01/10/1992
810-13-1-.09 Payment Procedures – General Provisions 01/10/1992
810-13-1-.10 Procedures for Debit Payment Method 11/19/2007
810-13-1-.11 Procedures for ACH Credit Payment Method 11/19/2007
810-13-1-.12 Requirement for Filing Returns 01/10/1992
810-13-1-.13 Penalties for Noncompliance 01/10/1992
810-13-1-.14 Voluntary use of EFT to Pay Taxes 01/10/1992
810-13-1-.15 Proof of Payment 01/10/1992
810-13-1-.16 Correction of Errors 01/10/1992
810-13-1-.17 Emergency Payments 01/10/1992
810-13-1-.19 Change in Taxpayer Information 12/14/2007
810-13-1-.20 Legal Holidays 01/10/1992

Taxpayers’ Bill of Rights & Uniform Revenue Procedures

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

Collections

Rule Number Rule Title Effective Date
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 08/18/1986
810-12-1-.02 Assessment Procedures – 100% Penalty 08/12/1986
810-12-1-.03 Waiver and Agreement – 100% Penalty 08/12/1986
810-12-1-.04 Jeopardy Assessment – 100% Penalty 08/12/1986
810-12-1-.05 Sale of Seized Property 07/22/1991
810-12-1-.06 Issuance of Execution 08/03/2000