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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 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 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. **Revenue is monitoring developments pertaining to the Coronavirus (COVID-19) and is following guidance from federal and state officials. Out of an abundance of caution for your health and well-being, as well as our employees, all public hearings will be conducted via web-conference until further notice. 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. **

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

Rules Pending Agency Certification

Rule Number Description Intended Action Substance of Proposed Action Date, Time; Location, Hearing was Held
810-3-43-.01 Railroad Modernization Act of 2019 – Availability, Claiming, And Transferability Of The Rail Credit New Pursuant to the passage of the Railroad Modernization Act of 2019, Act 2019-459, this rule is being promulgated to provide guidelines for claiming, applying, and transferring the rail credit. A public hearing was held at 1:30 pm on Tuesday, January 5, 2021 via web-conference. To participate in the 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.
810-4-1-.07 Motor Bus Passenger Carrier Vehicles Repealed In compliance with the Red Tape Reduction Act, 2013-88, this rule is being repealed from the Property Tax administrative rule section and moved to the Motor Vehicle administrative rule section as new rule 810-5-1-.443. Additionally, the new rule is being updated to clarify language concerning the licensing and proper collection of the fee for the issuance of a Special Common Carrier of Passengers Business Operating License in lieu of property tax for motor carrier bus vehicles, and to update language on the procedure for local licensing officials to enter information into the registration computer system. A public hearing was held at 1:30 pm on Tuesday, January 5, 2021 via web-conference. To participate in the 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.
810-5-1-.443 Business Operating License for Motor Bus Passenger Carrier Vehicles New In compliance with the Red Tape Reduction Act, 2013-88, the original rule 810-4-1-.07 is being repealed from the Property Tax administrative rule section and moved to the Motor Vehicle administrative rule section as new rule 810-5-1-.443. Additionally, the new rule is being updated to clarify language concerning the licensing and proper collection of the fee for the issuance of a Special Common Carrier of Passengers Business Operating License in lieu of property tax for motor carrier bus vehicles, and to update language on the procedure for local licensing officials to enter information into the registration computer system. A public hearing was held at 1:30 pm on Tuesday, January 5, 2021 via web-conference. To participate in the 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.
810-6-1-.09 Reporting and Notice Requirements for Facilitators of the Lease or Rental of Automotive Vehicles New Pursuant to the passage of Act 2019-164, this rule is being promulgated to provide guidance to persons that facilitate the lease or rental of automotive vehicles between a third party/lessor and a lessee. The proposed rule details the facilitator’s reporting requirements to the Department and provides the notice requirements to the third party/lessor when a license has not been obtained pursuant to Section 40-12-221, Code of Ala. 1975. A public hearing was held at 1:30 pm on Tuesday, January 5, 2021 via web-conference. To participate in the 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.
810-5-75-.28 Title Procedure – First Title For Assembled Vehicles Repealed, New In compliance with the Red Tape Reduction Act 2013-88, this rule has been reviewed and the language has been incorporated into rule 810-5-75-.59 making this rule unnecessary. Additionally, Rule 810-5-75-.30 is being repealed and adopted as rule 810-5-75-.28 to keep rule numbering consistent. The proposed new rule incorporates operative provisions of rule 810-5-75-.30, while removing superfluous language, updating form numbers and code references, and clarifying the procedures for applying for a rebuilt title. A public hearing was held at 1:30 pm on Tuesday December 8, 2020 via web-conference. To participate in the 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.
810-5-75-.30 Title Procedure – First Title for a Rebuilt Vehicle Repealed In compliance with the Red Tape Reduction Act 2013-88, this rule has been reviewed and is being repealed and moved to 810-5-75-.28 to keep numbering consistent within the rule chapter, while removing superfluous language, updating form numbers and code references, and clarifying the procedures for applying for a rebuilt title. A public hearing was held at 1:30 pm on Tuesday December 8, 2020 via web-conference. To participate in the 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.
810-5-75-.36 Responsibilities Of Designated Agents Amended This rule has been reviewed and is being amended to clarify the requirement for a bill of sale related to a retail or casual sale be included in the title application package submitted by designated agents for issuing certificates of title. A public hearing was held at 1:30 pm on Tuesday December 8, 2020 via web-conference. To participate in the 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.
810-5-75-.47 Title Procedure – Identification Of Motor Vehicles Returned To The Manufacturer Because Of Nonconformity To Warranty New, Repealed In accordance with the Red Tape Reduction Act 2013-88, this rule has been reviewed and is being amended to clarify procedures for manufacturers making application for title for vehicles being bought back under a motor vehicle lemon law. This rule also creates a new form titled: Manufacturer Buy Back (MVT 8-20A). This rule also allows designated agents and titled owners to electronically submit title applications and supporting documents in a manner as prescribed by the department. A public hearing was held at 1:30 pm on Tuesday December 8, 2020 via web-conference. To participate in the 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.
810-5-75-.59 Powers of the Department – Application for Alabama Vehicle Identification Number and Supporting Documents. Reference: Sections 32-8-1 through 32-8-87, Code of Alabama 1975, as amended New, Repealed In compliance with the Red Tape Reduction Act 2013-88, this rule was reviewed and is being repealed and a new rule promulgated to provide procedures for completing the Application for Alabama Assigned VIN (Form MVT 26-3) for assembled motor vehicles. This new rule also includes consolidated language from repealed rule 810-5-75-.28 and includes updated code references. A public hearing was held at 1:30 pm on Tuesday December 8, 2020 via web-conference. To participate in the 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.
810-6-1-.22 Barter, Exchange, Trade-In Amended In compliance of the Red Tape Reduction Act, 2013-088, the rule has been reviewed and is being amended to provide clarification to taxpayers through grammatical and citation updates. A public hearing was held at 1:30 pm on Tuesday December 8, 2020 via web-conference. To participate in the 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.
810-6-1-.23 Beer Tax Amended In compliance of the Red Tape Reduction Act 2013-088, the rule has been reviewed and grammatical and citation updates have been made and superfluous language has been removed to provide taxpayers with better clarification. A public hearing was held at 1:30 pm on Tuesday December 8, 2020 via web-conference. To participate in the 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.
810-14-1-.03 Cost of Transcripts and Recordings Amended In compliance with the Red Tape Reduction Act, 2013-88, this rule has been reviewed and is being amended to update formatting and terminology to provide better clarification to taxpayers relating to the cost of transcripts and recordings. A public hearing was held at 1:30 pm on Tuesday November 10, 2020 via web-conference. To participate in the 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.
810-14-1-.04 Installment Payment Agreements New, Repealed Pursuant to the legislative changes provided in Act 2019-101, this rule is being repealed and replaced to update the procedures regarding installment payment agreements and restructure the format to provide better clarification for taxpayers. A public hearing was held at 1:30 pm on Tuesday November 10, 2020 via web-conference. To participate in the 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.
810-14-1-.27 Confidentiality of Tax Returns and Tax Return Information Repealed In accordance with the Red Tape Reduction Act, 2013-88, this rule is being repealed and consolidated in administrative rule 810-14-1-.29. A public hearing was held at 1:30 pm on Tuesday November 10, 2020 via web-conference. To participate in the 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.
810-14-1-.28 Disclosure of Statistical Information Repealed In accordance with the Red Tape Reduction Act, 2013-88, this rule is being repealed and consolidated in administrative rule 810-14-1-.29. A public hearing was held at 1:30 pm on Tuesday November 10, 2020 via web-conference. To participate in the 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.
810-14-1-.29 General Disclosure and Exchange of Information Guidelines Amended In accordance with the Red Tape Reduction Act, 2013-88, the rule is being amended to provide clarifying guidance to taxpayers concerning disclosure and exchange of information guidelines. Administrative rules 810-14-1-.27 and 810-14-1-.28 concerning confidential information and statistical information are also being consolidated into this rule. A public hearing was held at 1:30 pm on Tuesday November 10, 2020 via web-conference. To participate in the 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.
810-3-82-.02 Declaration of Estimated Tax for Corporations Repealed In accordance with the Red Tape Reduction Act, 2013-88, and legislative changes provided in Act 2010-568, the authority for this rule, Section 40-18-83, Code of Alabama 1975, was repealed effective for tax years beginning after December 31, 2009, therefore this administrative rule is no longer necessary. A public hearing was held at 1:30 pm on Tuesday November 10, 2020 via web-conference. To participate in the 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.
810-3-83-.01 Payment on Declaration of Estimated Tax Repealed In accordance with the Red Tape Reduction Act, 2013-88, and legislative changes provided in Act 2010-568, the authority for this rule, Section 40-18-83, Code of Alabama 1975, was repealed effective for tax years beginning after December 31, 2009, therefore this administrative rule is no longer necessary. A public hearing was held at 1:30 pm on Tuesday November 10, 2020 via web-conference. To participate in the 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.
810-3-83-.02 Payment on Declaration of Estimated Tax for Corporations Repealed In accordance with the Red Tape Reduction Act, 2013-88, and legislative changes provided in Act 2010-568, the authority for this rule, Section 40-18-83, Code of Alabama 1975, was repealed effective for tax years beginning after December 31, 2009, therefore this administrative rule is no longer necessary. A public hearing was held at 1:30 pm on Tuesday November 10, 2020 via web-conference. To participate in the 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.

Rules Pending Final Adoption

Rule Number Description Intended Action Substance of Proposed Action Date, Time; Location, Hearing was Held
810-5-75-.57 Application for Salvage Certificate of Title– Application for Certificate of Title for a Stolen Unrecovered Vehicle Amended In compliance with the Red Tape Reduction Act 2013-88, this rule was reviewed and is being amended to clarify procedures and include code references and combine language for non-total loss vehicle assignments from rule 810-5-75-.46 that is being repealed. A public hearing was held at 1:30 pm on Tuesday August 4, 2020 via web-conference. To participate in the 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.
810-3-137-.02 Historic Rehabilitation Tax Credit of 2017 – Availability, Claiming and Transferability of the Historic Rehabilitation Tax Credit Amended Pursuant to the Red Tape Reduction Act, 2013-88, this rule is being amended to provide clarification to taxpayers regarding the transfer of the Historic Rehabilitation Tax Credit of 2017. A public hearing was held at 1:30 pm on Tuesday November 10, 2020 via web-conference. To participate in the 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.
810-5-8-.06 Mandatory Liability Insurance Registration Suspension, Reinstatement, and Revocation Procedures Amended Under the provisions of §32-7A-11, the rule is being amended to add a “good cause” reason to allow registrants an extension of time to surrender a license plate if the licensing office in the county where the vehicle was registered was closed at any time during the time period that the registrant was authorized to surrender the license plate, A public hearing was held at 1:30 pm on Tuesday November 10, 2020 via web-conference. To participate in the 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.
810-5-75-.54 Application for Certificate of Title for a Stolen Unrecovered Vehicle New This new rule is being proposed to clarify titling procedures for stolen unrecovered vehicles. A public hearing was held at 1:30 pm on Tuesday November 10, 2020 via web-conference. To participate in the 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.