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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
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 will be 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 will be 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 will be 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 will be 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 will be 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.
810-3-137-.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 will be 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 will be 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 will be 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 will be 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 unrecoved vehicles. A public hearing will be 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 will be 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 Agency Certification

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.

Rules Pending Final Adoption

Rule Number Description Intended Action Substance of Proposed Action Date, Time; Location, Hearing was Held
810-5-12-.04 Investigation Procedures for Open Assignment of Title New, Repealed Pursuant to the legislative changes provided in Act 2019-244, this rule is being repealed and replaced to clarify procedures regarding the revocation of any motor vehicle dealer, automotive dismantler and parts recycler, or motor vehicle wholesale auction license. 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.
810-5-75-.09 Title Procedure – Transfer of Title For A Vehicle From A Deceased Owner Amended In accordance with the Red Tape Reduction Act 2013-88, this rule has been reviewed and is being amended to clarify procedures related to the transfer of title from a deceased owner and include language authorizing the acceptance of documents electronically. 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.
810-5-75-.46 Assignment Of Certificate Of Title Repealed In compliance with the Red Tape Reduction Act 2013-88, this rule has been reviewed and is being repealed as language provided in this rule is now covered in other administrative rules. In particular, admin rules 810-5-75-.09, 810-5-75-.14, 810-5-75-.17, and 810-5-75-.57. 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.
810-5-75-.50 Certificate of Title Required – Continuance of Recorded Legends Reference: Sections 32-8-1 through 32-8-87, Code of Alabama 1975, as amended. ( Repealed In compliance with the Red Tape Reduction Act 2013-88, this rule has been reviewed and is being repealed and language added to rule 810-5-75-.55. 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.
810-5-75-.51 Returned Title Request Form (Form MVT 5-27). Repealed In compliance with the Red Tape Reduction Act 2013-88, this rule has been reviewed and is being repealed because this process is no longer being utilized by the Motor Vehicle Division. 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.
810-5-75-.55 Application for Certificate of Title – Certification of Physical Inspection of a Motor Vehicle on Application for Certificate of Title. Reference: Sections 32-8-1 through 32-8-87, Code of Alabama 1975, as amended. Amended In compliance with the Red Tape Reduction Act 2013-88, this rule has been reviewed and is being amended to make grammatical changes and update form and code references related to inspecting motor vehicles being titled in Alabama and combine language from rule 810-5-75-.50 which 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.
810-5-75-.56 Issuance and Records – Abbreviations Used in Data Entry. Reference: Sections 32-8-1 through 32-8-87, Code of Alabama 1975, as amended. Repealed In compliance with the Red Tape Reduction Act 2013-88, this rule has been reviewed and is being repealed since the rule references a data entry based process that is no longer being used with current systems. 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.
810-5-75-.60 Revocation and Denial of License or Authority to Act as Designated Agent 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. This rule is also being amended to integrate title service providers as provided in Act 2019-238. 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.
810-5-75-.63 Powers of Attorney New, Repealed 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. 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.
810-5-75-.64 Unclaimed/Abandoned Vehicles Amended Rule is being amended to comply with provisions of Act 2019-245. 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.
810-5-1-.211 Motor Vehicle Registration Delinquency Penalty and Interest Charges New, Repealed In compliance with the Red Tape Reduction Act 2013-88, the rule has been reviewed and is being reformatted to provide greater clarification on penalty and interest provisions associated with the delinquent registration of motor vehicles, including trailers. A public hearing was held at 1:30 pm on Tuesday, July 7, 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.