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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
810-4-6-.02 Reduction of Interest Rate on Redemption of Tax Delinquent Property and Verification of Allowable Costs/Expenses New This rule is promulgated to clarify the interest rate on a tax sale that occurs after January 1, 2020. A public hearing will be held at 2:00 PM on Tuesday, October 08, 2019 in Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
Chapter 810-4-7 Statewide Property Reappraisal Program New Pursuant to §40-7-74, Code of Ala. 1975, the Commissioner of Revenue has the authority to administer a statewide property reappraisal program to supervise, manage, and control the valuation, equalization, and assessment of property in exact proportion to the fair and reasonable market value in compliance with the property tax laws to ensure equitable taxation throughout the state. This Chapter is being promulgated to provide such guidance to taxpayers and officials. A public hearing will be held at 2:00 PM on Tuesday, October 08, 2019 Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-6-1-.05 Auctioneer Amend In compliance of the Red Tape Reduction Act 2013-088, the rule has been reviewed and grammatical updates, sentence structure, and citation changes have been made. A public hearing will be held at 1:45 PM on Tuesday, October 08, 2019 Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-6-1-.06 Automobile Painting Amend In compliance with the Red Tape Reduction Act 2013-088, the rule has been reviewed and grammatical updates, sentence structure, and citation changes have been made. A public hearing will be held at 1:45 PM on Tuesday, October 08, 2019 Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-6-1-.07 Automobile Parts Installed For Customer Amend In compliance with the Red Tape Reduction Act 2013-088, Rule 810-6-1-.07, 810-6-1-.08 and 810-6-1-.09 were reviewed and have been consolidated as Rule 810-6-1-.07. Additionally, the rule has been reviewed and grammatical and citation updates have been made. A public hearing will be held at 1:45 PM on Tuesday, October 08, 2019 Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-6-1-.08 Automobile Repair Shops Repeal In compliance with the Red Tape Reduction Act 2013-088, Rule 810-6-1-.07, 810-6-1-.08 and 810-6-1-.09 were reviewed and have been consolidated as Rule 810-6-1-.07. A public hearing will be held at 1:45 PM on Tuesday, October 08, 2019 Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-6-1-.09 Automobile Repair Shops And Garages Repeal In compliance with the Red Tape Reduction Act 2013-088, Rule 810-6-1-.07, 810-6-1-.08 and 810-6-1-.09 were reviewed and have been consolidated as Rule 810-6-1-.07. A public hearing will be held at 1:45 PM on Tuesday,  October 08, 2019 Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-6-1-.116 Parts And Materials Used To Repair Or Recondition Dealers’ Automobiles Amend In compliance of the Red Tape Reduction Act 2013-088, the rule has been reviewed and grammatical updates, sentence structure, and citation changes have been made A public hearing will be held at 1:45 PM on Tuesday,  October 08, 2019 Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-6-1-.37 Computer Hardware and Software Amend The Alabama Supreme Court recently upheld a lower court decision finding that a series of transactions involving the sale of computer software and related equipment was subject to sales tax. The case, Ex Parte Russell County Community Hospital, LLC, Case No. 1180204, was decided on May 17, 2019. In reaching its decision, the Court examined the taxability of the conveyance of computer software versus the taxability of programming and other services that may accompany the conveyance. After reviewing the decision, the Alabama Department of Revenue has concluded that the Court’s decision and reasoning are consistent with existing law regarding the taxability of computer software. Further, the decision is consistent with the department’s long-stated administrative stance that separately stated or invoiced services that may attend the conveyance of computer software are not subject to the state’s sales or use tax levies. The department is amending its rule to ensure that the terminology used to demonstrate this distinction is consistent with that used by the Court in the Ex Parte Russell County decision. A public hearing will be held at 1:45 PM on Tuesday,  October 08, 2019 Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-8-1-.54 Electronic Filing of Returns and Reports Repeal In compliance with the Red Tape Reduction Act 2013-088, the above-mentioned rule has been reviewed and determined to be duplicative and unnecessary since the wholesale oil/import license fee return, the lubricating oil tax return, and the inspection fee return have been consolidated into returns required to be filed electronically in rule 810-1-6-.12 titled Taxes Required To Be Filed Electronically. A public hearing will be held at 1:30 PM on Tuesday,  October 08, 2019 Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-­1-­6-­.01 Signature Requirements of Tax Returns and Other Documents of All Types Filed by Electronic Methods Repeal, New In compliance with the Red Tape Reduction Act 2013-88, the rule and the corresponding chapter have been reviewed and the department has determined that a consolidation of multiple rules within the rule chapter provides more accurate guidance to taxpayers. A public hearing will be held at 1:45 PM on Tuesday, September 10, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-1-6-.02 Scope Of The Rules Repeal In compliance with the Red Tape Reduction Act 2013-88, the rule and the corresponding chapter have been reviewed and the department has determined that a consolidation of multiple rules within the rule chapter provides more accurate guidance to taxpayers. A public hearing will be held at 1:45 PM on Tuesday, September 10, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-1-6-.03 Definitions Repeal In compliance with the Red Tape Reduction Act 2013-88, the rule and the corresponding chapter have been reviewed and the department has determined that a consolidation of multiple rules within the rule chapter provides more accurate guidance to taxpayers A public hearing will be held at 1:45 PM on Tuesday, September 10, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-1-6-.04 Electronic Filing and Payment of Taxes to be Provided Through the Paperless Filing and Payment System Amend In compliance with the Red Tape Reduction Act 2013-88, the rule and the corresponding chapter have been reviewed and the department has determined that a consolidation of multiple rules within the rule chapter provides more accurate guidance to taxpayers. A public hearing will be held at 1:45 PM on Tuesday, September 10, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-1-6-.05 Tax Types Covered And Requirements For Tax Returns Repeal In compliance with the Red Tape Reduction Act 2013-88, the rule and the corresponding chapter have been reviewed and the department has determined that a consolidation of multiple rules within the rule chapter provides more accurate guidance to taxpayers. A public hearing will be held at 1:45 PM on Tuesday, September 10, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-1-6-.06 Electronic Payment Requirements And Determining Timely Payment Repeal In compliance with the Red Tape Reduction Act 2013-88, the rule and the corresponding chapter have been reviewed and the department has determined that a consolidation of multiple rules within the rule chapter provides more accurate guidance to taxpayers. A public hearing will be held at 1:45 PM on Tuesday, September 10, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-1-6-.07 Determining Timely Filing Of Electronic Returns Repeal In compliance with the Red Tape Reduction Act 2013-88, the rule and the corresponding chapter have been reviewed and the department has determined that a consolidation of multiple rules within the rule chapter provides more accurate guidance to taxpayers. A public hearing will be held at 1:45 PM on Tuesday, September 10, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-1-6-.12 Taxes Required To Be Filed Electronically Repeal In compliance with the Red Tape Reduction Act 2013-88, the rule and the corresponding chapter have been reviewed and the department has determined that a consolidation of multiple rules within the rule chapter provides more accurate guidance to taxpayers. A public hearing will be held at 1:45 PM on Tuesday, September 10, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-1-6-.13 Requirements For Third-­Party Bulk Filers Amend In compliance with the Red Tape Reduction Act 2013-88, the rule and the corresponding chapter have been reviewed and the department has determined that a consolidation of multiple rules within the rule chapter provides more accurate guidance to taxpayers. A public hearing will be held at 1:45 PM on Tuesday, September 10, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-6-1-.02 Advertising Agencies 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 Tuesday, September 10, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-6-1-.13 Awnings Amend Rules 810-6-1-.13 and 810-6-1-.14 were reviewed pursuant to the Red Tape Reduction Act 2013-088, and have been consolidated as Rule 810-6-1-.13. A public hearing will be held at 1:30 PM on Tuesday, September 10, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-6-1-.14 Awnings, Metal Repeal Rules 810-6-1-.13 and 810-6-1-.14 were reviewed pursuant to the Red Tape Reduction Act 2013-088, and have been consolidated as Rule 810-6-1-.13. A public hearing will be held at 1:30 PM on Tuesday, September 10, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-6-5-.01 Closure, Denial, Revocation, or Suspension of Accounts New This rule is being promulgated to provide taxpayer guidance on the closure and denial of sales, use, or rental accounts according to Act 2019-253. A public hearing will be held at 1:30 PM on Tuesday, September 10, 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
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 was 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 was 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 was 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 was 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 was 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 was 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 was 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 was 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 was 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 was 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 was 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 was 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 was 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 Repeal 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 was 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 was 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 was 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 was 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 was 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 was 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 was 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 was 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 Repeal 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 was 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		 Repeal 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 was 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 Repeal 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 was 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 Final Adoption

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