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Proposed Rule Changes

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Proposed Rule Changes

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

  1. Proposed Rule Filed with LSA (3rd week of each month)
  2. Notice of Intended Action published in the Alabama Administrative Monthly §41-22-5(a)(1)
  3. Department holds Public Hearing 35 – 90 days from publication date §41-22-5(a)(1)
  4. Hearing Officer makes recommendation to Revenue Commissioner
  5. Final Approval from Revenue Commissioner
  6. Final Rule must be filed with LSA within 90 days of Public Hearing §41-22-6(b)
  7. A business impact statement included, if required §41-22-5.1(c)
  8. Rule becomes effective 45 days after it is filed with LSA §41-22-6(c)

Upcoming Rule Hearings

All interested parties may present their views in writing to the Secretary of the Alabama Department of Revenue, Room 4131, Gordon Persons Building, 50 N Ripley Street, Montgomery, Alabama 36132 at any time during the thirty-five (35) day period following publication of the notice or by appearing at the hearing.

Generally, public hearings are held in the Gordon Persons Building, Room 1203, located at 50 North Ripley Street, Montgomery, Alabama 36132. There are two public entrances to the Gordon Persons Building, the Ripley/Pelham Entrance and the Monroe/Jackson Entrance. For Directions to Room 1203 from these entrances click here.

Rule Number Description Intended Action Substance of Proposed Action Date, Time; Location, Hearing to be Held
810-4-1-.03 Permanent Trailer Plates Procedures Amend The department proposes to amend this rule to clarify the types of trailers that qualify to receive permanent trailer plates. A public hearing will be held at 1:30 PM on Tuesday, February 12, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-4-1-.04 Valuation and Assessment of Personal Property Amend The department proposes to amend this rule to provide clearer language and corrected reference to code sections. A public hearing will be held at 1:30 PM on Tuesday, February 12, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-4-2-.06 Registration Decals – Displaying, Issuing, and Replacing Amend The department proposes to amend this rule to provide the county issuing decal official with a sample affidavit that may be used for a lost, stolen, or damaged manufactured home decal. A public hearing will be held at 1:30 PM on Tuesday, February 12, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-6-1-.190 Whiskey Tax Amend The department proposes to amend the above mentioned rule to include changes of ACT 1992-343. A public hearing will be held at 1:45 PM on Tuesday, February 12, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-5-1-.225 Disability Access Parking Privileges Amend The department proposes to amend this rule to include language from Act 2018-474 which authorizes a certified registered nurse practitioner and certified nurse midwife to sign the disability access parking credential application, and also language from Act 2018-261 authorizing parents, stepparents, or legal guardians of a minor or adult with a disability to apply for disability access credentials. A public hearing will be held at 2:00 PM on Tuesday, February 12, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.

Rules Pending Agency Certification

Rule Number Description Intended Action Substance of Proposed Action Date, Time; Location, Hearing was Held

Rules Pending Final Adoption

Rule Number Description Intended Action Substance of Proposed Action Date, Time; Location, Hearing was Held
810-3-137-.03 Historic Rehabilitation Tax Credit of 2017- Improperly Obtained Historic Rehabilitation Tax Credits. Amend Rule is being amended to update the code section chapters that were not available at the time the rule was written, but are now codified in the law. A public hearing will be held at 1:30 p.m. on January 8, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-3-2-.02 Corporations Subject to Alabama Income Tax Amend Proposed amendment to rule updates the language making the imposition of the S corporation to pay income tax at the corporate level not absolute. A public hearing will be held at 1:30 p.m. on January 8, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-3-79-.01 Overpayment of Tax Amend During the Red Tape Reduction Act (Act 2013-88) rule reviewal process, it was determined that language updates were needed. A public hearing will be held at 1:30 p.m. on January 8, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-3-81-.01 Optional Short Form Returns Repeal During the Red Tape Reduction Act (Act 2013-88) rule reviewal process, it was determined that information in rule is no longer relevant. A public hearing will be held at 1:30 p.m. on January 8, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-14-1-.18 Petitions for Refund Allowed Amend The department proposes to amend this rule to reflect statutory updates as per Act 2018-180 and to provide taxpayer guidance. A public hearing was held at 1:45 PM on November 13, 2018, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-6-3-.77 Exemption For Certain Purchases By Contractors And Subcontractors In Conjunction With Construction Contracts With Certain Governmental Entities. Amend The department proposes to amend this rule to further define the term government entity as provided in Act 2018-234. A public hearing was held at 1:30 PM on November 13, 2018, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-6-3-.01.01 Agriculture, Definition Of Amend The department proposes to amend this existing definition of “agriculture” to incorporate changes to 40-23-4(a)(45), Code of Ala. 1975, effected by Ala. Act 2018-562. A public hearing was held at 1:30 PM on November 13, 2018, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-12-1-.07 Sale of Real Property Acquired through a Sheriff’s Sale by means of Public Auction or Public Sale Under Sealed Bids New The department proposed to adopt this rule in order to set forth departmental guidelines and procedures for the sale of real property acquired through a Sheriff’s Sale. A public hearing was held at 2:00 PM on November 13, 2018, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.