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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-.23 Procedures for the Use and Acceptance of Electronic Signatures under the Uniform Electronic Transactions Act (UETA) New This rule is being promulgated to provide guidance to taxpayers on the procedures to be used under the Uniform Electronic Transactions Act (UETA) concerning documents submitted to the department with an electronic signature. A public hearing will be held at 1:30 pm on Tuesday, August 10, 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.
810-3-137-.02 Historic Rehabilitation Tax Credit of 2017 – Availability, Claiming, and Transferability of the Historic Rehabilitation Tax Credit Amended Pursuant to Act 2021-431, the rule is being updated to state that transferees may claim a refund of the HTC credit. This amendment reverses the 11/18/2020 rule amendment regarding the refundability of the transferred credit. A public hearing will be held at 1:30 pm on Tuesday, August 10, 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.
810-3-19.1.01 Severance Pay Exemption Amended Pursuant to the passage of Act 2021-240, this rule is being amended to reflect the limit increase on the amount of severance pay that can be exempt from Alabama income tax withholding. Additionally, the rule is being amended to make a technical correction A public hearing will be held at 1:30 pm on Tuesday, August 10, 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-.10 Automobile Seatcovers, Top Linings, Vinyl Tops. New, Repealed In accordance with the Red Tape Reduction Act 2013-88, this rule is being amended to simplify the language and consolidate multiple rules with the same topic providing better guidance for taxpayers on services rendered by upholsterers. A public hearing will be held at 1:30 pm on Tuesday, August 10, 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-.182 Upholstery Shops Repealed In accordance with the Red Tape Reduction Act 2013-88, the rule has been reviewed and incorporated into Admin. Rule 810-6-1-.10. A public hearing will be held at 1:30 pm on Tuesday, August 10, 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.
810-6-4-.02.05 Consigned Property Repealed Pursuant to the Red Tape Reduction Act 2013-88, this rule has been reviewed and was found to be a duplicate of Rule 810-6-1-.38 and is not necessary. A public hearing will be held at 1:30 pm on Tuesday, August 10, 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.
810-6-5-.30.01 Filing and Paying State Rental Tax and State Administered County and Municipal Taxes on a Quarterly or Annual Basis Amended This rule is being amended to update the filing frequencies to include semi-annual filing pursuant to the passage of Act 2019-253. A public hearing will be held at 1:30 pm on Tuesday, August 10, 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.
810-9-1-.07 Extension of Time for Filing a Financial Institution Excise Tax Return New Pursuant to the Financial Excise Tax Reform Act 2019-284, this rule is being promulgated to provide guidance on the deduction of Federal Income Taxes (FIT) paid or accrued during the taxable year in accordance with the taxpayer’s method of accounting used in computing taxable income. A public hearing will be held at 1:30 pm on Tuesday, August 10, 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.

Rules Pending Agency Certification

Rule Number Description Intended Action Substance of Proposed Action Date, Time; Location, Hearing was Held
810-4-1-.17 Assessment Procedures for the Valuation of Public Utility and Railroad Property in the State of Alabama Amended In accordance with the Red Tape Reduction Act 2013-88, this rule has been reviewed and a proposal of amendment has been created. The proposed amendment clarifies the definition of fair market value, specifies the due date of the financial information required to be filed with the Department from all utility and railroad companies, and provides technical changes. A public hearing was held at 1:30 pm on Tuesday, July 6, 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-.202 Government License Plate New The proposed new rule is being adopted to provide guidance on the application process and issuance of government license plates issued for motor vehicles owned and used by an agency of the state, county, municipality, or a volunteer fire department. A public hearing was held at 1:30 pm on Tuesday, July 6, 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-.212 Undercover License Plates Amended In accordance with the Red Tape Reduction Act 2013-88, this rule is being amended to provide clarity and efficiency for the guidelines local licensing officials and law enforcement agencies must follow to obtain an undercover license plate. A public hearing was held at 1:30 pm on Tuesday, July 6, 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-.442 Farm and Forest Products License Plates Amended This rule has been reviewed and is being amended to incorporate law changes as a result of Legislative Act 2021-337. A public hearing was held at 1:30 pm on Tuesday, August 10, 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-.40 Requirements for Names and Signatures on Title Applications, Title Assignments, and Motor Vehicle Registrations Amended In compliance with the Red Tape Reduction Act 2013-88, this rule has been reviewed and is being amended to remove notarization requirements pursuant to the passage of Act 2021-171 and to incorporate references to the department’s agency-wide rule 810-14-1-.37 for electronic signatures. A public hearing was held at 1:30 pm on Tuesday, August 10, 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-.216 Redesign and Reissue of Stillman College Distinctive License Plates Repealed In compliance with the Red Tape Reduction Act, 2013-88, this rule is being repealed because the rule was specifically enacted as an emergency rule and the information in the rule is no longer relevant. A public hearing was held at 1:30 pm on Tuesday, July 6, 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-.217 License Plate Design Specifications New, Repealed In accordance with the Red Tape Reduction Act 2013-88, this rule was reviewed and is being repealed and replaced to provide additional detail on license plate design specifications, and an explanation of distinctive license plate design guidelines. A public hearing was held at 1:30 pm on Tuesday, July 6, 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-.233 Proof of Payment Of Federal Heavy Vehicle Use Tax Amended Rule is being amended to further clarify the requirement for payment of Federal Heavy Vehicle Use Tax on qualifying vehicles and to add language providing for the electronic verification of the tax filing and payment. A public hearing was held at 1:30 pm on Tuesday, July 6, 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.
810-5-12-.06 Buyer’s Identification Cards for Automotive Dismantlers and Parts Recyclers Sales New, Repealed In compliance with the Red Tape Reduction Act 2013-88, the rule has been reviewed and is being replaced to clarify language, combine like subjects, and update procedures related to the requirements for buyer’s identification cards for automotive dismantlers and parts recyclers. A public hearing was held at 1:30 pm on Tuesday, July 6, 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-.52 Designated Agent Appointments For Motor Vehicles Amended This rule is being amended to include consolidated language from repealed rule 810-5-75-.65 regarding authority to act as a manufactured home designated agent of the Department A public hearing was held at 1:30 pm on Tuesday, July 6, 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-.60 Revocation of License or Authority to Act as Designated Agent or Title Service Provider Amended In compliance with the Red Tape Reduction Act 2013-88 this rule was reviewed and is being amended to clarify procedures and incorporate provisions of rule 810-5-75-.65 to provide centralized guidance on the revocation authority of designated agents. A public hearing was held at 1:30 pm on Tuesday, July 6, 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-.65 Appointment, Revocation, and Denial of Authority to Act as a Manufactured Home Designated Agent of the Department Repealed In compliance with the Red Tape Reduction Act 2013-88, the rule has been reviewed and is being repealed and its provisions incorporated into rules 810-5-75-.52 and 810-5-75-.60 to provide centralized guidance on the authority and appointment of designated agents. A public hearing was held at 1:30 pm on Tuesday, July 6, 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.
810-6-3-.47.02 Private Schools, Sales to New, Repealed In accordance with the Red Tape Reduction Act 2013-88, the rule is being repealed and replaced in order to restructure the original rule and provide a proper flow of like subjects. A public hearing was held at 1:30 pm on Tuesday, July 6, 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.
810-9-1-.01 Definitions Repealed This rule is being repealed pursuant to the passage of Act 2019-284, the Financial Institution Excise Tax Reform Act of 2019, as the rule and its definitional components are no longer valid. A public hearing was held at 1:30 pm on Tuesday, July 6, 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.
810-9-1-.03 Refund Claims Repealed This rule is being repealed pursuant to the passage of Act 2019-284, the Financial Institution Excise Tax Reform Act of 2019, as the rule and its refund components are no longer valid. A public hearing was held at 1:30 pm on Tuesday, July 6, 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.

Rules Pending Final Adoption

Rule Number Description Intended Action Substance of Proposed Action Date, Time; Location, Hearing was Held
 810-8-2-.03 Additional Coal Severance Tax Distribution – Reporting and Calculation New Pursuant to the passing of Act 2021-120, an additional severance tax distribution was created. This proposed rule provides guidance on the reporting and calculation of the additional severance tax distribution. A public hearing was held at 1:30 pm on Tuesday, June 08, 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.