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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
810-3-137-.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.

Rules Pending Agency Certification

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

Rules Pending Final Adoption

Rule Number Description Intended Action Substance of Proposed Action Date, Time; Location, Hearing was Held
810-3-24-.01 Taxability of Partnership Income Amend This rule was reviewed according to the Red Tape Reduction Act of 2013 and a language was amended to provide clarity. A public hearing was held at 1:30 p.m. on October 9, 2018, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-3-25-.07 Estates and Trusts, Miscellaneous Information Amend The proposed amendment clarifies fiduciary return filer’s payment requirements and eliminates unnecessary language. A public hearing was held at 1:30 p.m. on October 9, 2018, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-4-3 Requirements for Assessing and Granting of Abatement of Noneducational Ad Valorem Taxes on Certain Property New, Amend, Repeal This chapter that contains multiple rules regarding procedures for granting and authorizing abatements is being updated to include abatements in Title 40, Chapter 9G, Code of Ala. 1975. A public hearing was held at 1:45 p.m. on October 9, 2018, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-7-1-.06 Gummed Cigarette Rolling Paper Tax Amend The department proposes to provide more clarification about the county tobacco rolling paper tax by amending this rule. A public hearing was held at 1:45 p.m. on Tuesday, September 11, 2018, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-3-24-.02 Computation of Partnership Income (or Loss) Amend In accordance to the Red Tape Reduction Act of 2013, this rule in being amended to correct a miscited rule number from 810-3-31-.02 to 810-27-1-.02. A public hearing was held at 1:35 p.m. on Tuesday, September 11, 2018, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-6-2-.27 Gold, Coin And Bullion Amend This rule is being amended to update rule with new exemption dates in Act 2018-164. A public hearing was held at 1:45 p.m. on Tuesday, September 11, 2018, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-6-5-.16 Churches And Other Religious Organizations And Institutions. Amend This rule is being amended to incorporate Act 2018-562 integration of the sales tax exemptions into the use tax law and a provision of a special use tax exemption of religious publications. A public hearing was held at 2:00 p.m. on Tuesday, September 11, 2018, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-7-1-04 Policy as to Snuff Manufacturers – Merchandise that is to be Destroyed. Amend Proposed amendment to the rule clarifies items required for refund of tobacco taxes paid for products returned by wholesalers to manufacturers. A public hearing was held at 1:45 p.m. on Tuesday, September 11, 2018, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-9-2 Chapter 810-9-2 Financial Institution Excise Tax Repeal During the review required by the Red Tape Reduction Act, it has been determined that these departmental forms found in this chapter are no longer needed. A public hearing was held at 1:35 p.m. on Tuesday, September 11, 2018, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.