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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
810-6-2-.90.02 Simplified Sellers Use Tax Remittance Program. Amend To update the rule pertaining to Section 40-23-193(e), Code of Alabama 1975, to provide further guidance regarding the delivery of the statement required to be provided to purchasers under this section. A public hearing will be held at 2:00 PM on August 13, 2019 Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-8-1-.11 Refund Policy Pertaining To The Exemption Of Certain
Organizations From State Gasoline and Diesel Fuel Excise Taxes.
Amend In compliance of the Red Tape Reduction Act 2013-088, the rule has been reviewed and grammatical updates have been made, and outdated transition language has been removed. A public hearing will be held at 1:30 PM on August 13, 2019 Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-8-1-.14 Loss Of Taxable Fuel Petition For Refund For Losses And Contamination Of Motor Fuel Amend In compliance of the Red Tape Reduction Act 2013-088, the rule has been reviewed and grammatical updates have been made and outdated transition language has been removed. A public hearing will be held at 1:30 PM on August 13, 2019 Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-8-1-.17 Dyed Diesel Fuel for a Motor Vehicle used Exclusively “Off the Highway” Amend In compliance of the Red Tape Reduction Act 2013-088, the rule has been reviewed, grammatical and citation updates have been made, and outdated transition language has been removed. A public hearing will be held at 1:30 PM on August 13, 2019 Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-8-1-.20 Motor Fuel Sales To The United States Amend In compliance of the Red Tape Reduction Act 2013-088, the rule has been reviewed, grammatical and citation updates have been made, and outdated transition language has been removed. A public hearing will be held at 1:30 PM on August 13, 2019 Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-8-1-.21.01 Refund of Diesel Fuel Excise Tax for Off-Road Use Amend In compliance of the Red Tape Reduction Act 2013-088, the rule has been reviewed, grammatical and citation updates have been made, and outdated transition language has been removed. A public hearing will be held at 1:30 PM on August 13, 2019 Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-8-1-.23 Exempt Entity Petition for Refund for Tax-Paid Gasoline & Undyed Diesel Fuel Amend In compliance of the Red Tape Reduction Act 2013-088, the rule has been reviewed, grammatical and citation updates have been made, and outdated transition language has been removed. A public hearing will be held at 1:30 PM on August 13, 2019 Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-8-1-.25.02 Permit Issued to Pay Lubricating Oil Tax Directly to the Department of Revenue Amend In compliance of the Red Tape Reduction Act 2013-088, the rule has been reviewed and grammatical and citation updates have been made, and obsolete references to duplicate returns have been removed. A public hearing will be held at 1:30 PM on August 13, 2019 Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-8-1-.26 Licensed Distributor Refund for Sales to Licensed Exempt Entities Amend In compliance of the Red Tape Reduction Act 2013-088, the rule has been reviewed and is being amended to reflect grammatical updates, delete outdated transition language, and to reorganize some substantive provisions. A public hearing will be held at 1:30 PM on August 13, 2019 Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-8-1-.27 Licensed Exporter Refunds Amend In compliance of the Red Tape Reduction Act 2013-088, the rule has been reviewed and is being amended to reflect grammatical updates and delete outdated transition language. A public hearing will be held at 1:30 PM on August 13, 2019 Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-8-1-.29 Deposits in Lieu of Surety Bonds Amend In compliance of the Red Tape Reduction Act 2013-088, the rule has been reviewed and is being amended to reflect citation updates and delete outdated transition language. A public hearing will be held at 1:30 PM on August 13, 2019 Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-8-1-.31 Sale Amend In compliance of the Red Tape Reduction Act 2013-088, the rule has been reviewed, grammatical and citation updates have been made, and outdated transition language has been removed. A public hearing will be held at 1:30 PM on August 13, 2019 Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-8-1-.47.01 Dyed Diesel Fuel Sold for Exclusive Off-Road Use Amend In compliance with the Red Tape Reduction Act 2013-088, the rule has been reviewed grammatical and citation updates have been made, and outdated transition language has been removed. A public hearing will be held at 1:30 PM on August 13, 2019 Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-8-1-.53 Electronic Filing of Lubricating Oils Tax Returns Repealed In compliance of the Red Tape Reduction Act 2013-088, the rule has been reviewed and it has been determined that a repeal is needed because lubricating oil was added to Rule 810-8-1-.54 A public hearing will be held at 1:30 PM on August 13, 2019 Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-8-1-.56 Sales Records of a Licensed Distributor Amend In compliance of the Red Tape reduction Act 2013-088, the rule has been reviewed, grammatical and citation updated have been made, and outdated transition language has be removed. A public hearing will be held at 1:30 PM on August 13, 2019 Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-8-1-.57 Net Gallons Amend In compliance of the Red Tape Reduction Act 2013-088, the rule has been reviewed and is being amended to delete outdated transition language and update citations. A public hearing will be held at 1:30 PM on August 13, 2019 Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-8-1-.58 Motor Fuel Floor-Stocks Return Amend This rule is being amended to include the additional excise taxes levied on gasoline and undyed diesel fuel under Act 2019-2, Rebuild Alabama Act, to delete outdated transition language, and to update citations. A public hearing will be held at 1:30 PM on August 13, 2019 Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-8-1-.59 Motor Fuel Back Up Tax Report Amend In compliance of the Red Tape Reduction Act 2013-088, the rule has been reviewed and is being amended to reflect grammatical updates, citation updates, and delete outdated transition language. A public hearing will be held at 1:30 PM on August 13, 2019 Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-8-1-.60 Credit Card Issuer Petition for Refund for Gasoline & Undyed Diesel Fuel Purchases by Licensed Exempt Entities Amend In compliance of the Red Tape Reduction Act 2013-088, the rule has been reviewed and is being amended to reflect grammatical and citation updates and delete outdated transition language. A public hearing will be held at 1:30 PM on August 13, 2019 Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-8-1-.63 Supplier Twenty Day Notification Amend In compliance of the Red Tape Reduction Act 2013-088, the rule has been reviewed and is being amended to reflect grammatical and citation updates and delete outdated transition language. A public hearing will be held at 1:30 PM on August 13, 2019 Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-8-1-.64 Motor Fuel Discounts Amend In compliance of the Red Tape Reduction Act 2013-088, the rule has been reviewed and grammatical and citation updates have been made. A public hearing will be held at 1:30 PM on August 13, 2019 Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-8-1-.68 Electronic Filing of Inspection Fee Returns Repealed In compliance of the Red Tape Reduction Act 2013-088, the rule has been reviewed and it has been determined that a repeal is needed because the inspection fee return was added to Rule 810-8-1-.54. A public hearing will be held at 1:30 PM on August 13, 2019 Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-8-1-.70 Electronic Filing of Compressed Natural Gas
(CNG)/Liquefied Natural Gas (LNG) Alternative Fuel Monthly Tax Returns
Repealed In compliance of the Red Tape Reduction Act 2013-088, the rule has been reviewed and determined no longer necessary due to the CNG/LNG return has been added to Rule 810-8-1-.54. A public hearing will be held at 1:30 PM on August 13, 2019 Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-8-1-.71 Electronic Filing of Compressed Natural Gas (CNG) Personal Producer Annual Application Fee Reports Repealed In compliance of the Red Tape Reduction Act 2013-088, the rule has been reviewed and determined no longer necessary due to the CNG Personal Producer report has been added to Rule 810-8-1-.54. A public hearing will be held at 1:30 PM on August 13, 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