Key:
- Upcoming Rule Hearings: Awaiting Public Hearing
- Rules Pending Agency Certification: Hearing Held; 90 days to Certification
- Rules Pending Final Adoption: Awaiting Required 45 day Period for Legislative Oversight Review
Rulemaking Timeline Under Administrative Procedures Act Title 41 Chapter 22
- Proposed Rule Filed with LSA (3rd week of each month)
- Notice of Intended Action published in the Alabama Administrative Monthly §41-22-5(a)(1)
- Department holds Public Hearing 35 – 90 days from publication date §41-22-5(a)(1)
- Hearing Officer makes recommendation to Revenue Commissioner
- Final Approval from Revenue Commissioner
- Final Rule must be filed with LSA within 90 days of Public Hearing §41-22-6(b)
- A business impact statement included, if required §41-22-5.1(c)
- Rule becomes effective 45 days after the Certification of the Administrative Rule is published in the Administrative Monthly §41-22-6(c)
Upcoming Rule Hearings
All interested parties may present their views in writing to Cameran Clark, Secretary, Alabama Department of Revenue, 375 South Ripley Street, Montgomery, AL 36104Â at any time during the 35 day period following publication of the notice or by appearing at the hearing.
Public hearings will be conducted via web-conference. To participate in an upcoming web-conference public hearing please contact the Tax Policy and Governmental Affairs Division at taxpolicy@revenue.alabama.gov or 334-242-1380 to obtain the appropriate sign-in information for a specific public hearing date.
Search Rules
Rule Status
Rule Number
Intended Action
Date/Time
| Rule Status | Rule Number | Description | Intended Action | Substance of Proposed Action | Date/Time |
|---|---|---|---|---|---|
Upcoming Rule Hearings
| Alabama Requirements For Mandatory E-File Of Original Corporate Income Tax Returns | Amend | This rule is being amended to align with the recent federal update of the return E-File requirement to reduce the minimum number of returns a taxpayer may file without being required to file them electronically. | Tuesday, November 4, 2025 at 1:30p.m., CDT | |
Upcoming Rule Hearings
| Alabama Requirements For Mandatory E-File Of Fiduciary Income Tax Returns | Amend | This rule is being amended to align with the recent federal update of the return E-File requirement to reduce the minimum number of returns a taxpayer may file without being required to file them electronically. | Tuesday, November 4, 2025 at 1:30p.m., CDT | |
Upcoming Rule Hearings
| Alabama Requirements for Mandatory E-File of Original Partnership/Limited Liability Company Income Tax Returns | Amend | This rule is being amended to align with the recent federal update of the return E-File requirement to reduce the minimum number of returns a taxpayer may file without being required to file them electronically. | Tuesday, November 4, 2025 at 1:30p.m., CDT | |
Upcoming Rule Hearings
| Rural Hospital Investment Tax Credit – General Guidelines | New | In accordance with the passage of Act 2025-404, the Rural Hospital Investment Program, this rule is being promulgated to provide guidance and procedures in relation to the tax credit for qualifying donations. | Tuesday, October 7, 2025 at 1:30PM | |
Upcoming Rule Hearings
| Rebates Allowed For Qualified Production Companies | Amend | In accordance to Act 2025-414, the department reviewed 810-3-21-.04 and determined that the name of the Alabama Film Office needed to be changed to Alabama Entertainment Office to be more parallel to changes in the Act. | October 7, 2025 at 1:30PM |
In accordance with Governor Ivey’s Executive Order 735, ALDOR has conducted an inventory of the Administrative Code Chapter 810.