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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.

Rule Number Description Intended Action Substance of Proposed Action Date, Time; Location, Hearing to be Held
810-5-1-.485 Implementation of Federal Driver’s Privacy Protection Act (DPPA) Repeal & New In compliance with the Red Tape Reduction Act 2013-88, the rule has been repealed and replaced with a more concise version that includes information about the electronic request and payment for motor vehicle records and the protections provided under the Federal Driver’s Privacy Protection Act.      To be determined and announced at a later date.
810-5-75-.31.02 Abandoned Motor Vehicle Record Request Repeal In accordance with the Red Tape Reduction Act 2013-88, the rule has been reviewed and consolidated with Admin. Rule 810-5-1-.485 to provide more accurate and better guidance to taxpayers on the request of motor vehicle records and the protections of the Federal Driver’s Privacy Protection Act.       To be determined and announced at a later date.

Rules Pending Agency Certification

Rule Number Description Intended Action Substance of Proposed Action Date, Time; Location, Hearing was Held
810-5-75-.03 Title Procedure – Requirements For Titling Gray Market Vehicles Amend In compliance with the Red Tape Reduction Act 2013-88, the above mentioned rule has been reviewed and amended to provide more accurate guidance to taxpayers with updated procedures and requirements for the titling of imported vehicles. A public hearing was held at 1:30 PM on January 7, 2020, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-5-75-.49 Certificate of Title Required – New Title Issued when Information on a Certificate of Title is Changed or when Correction in Required Repeal In compliance with the Red Tape Reduction Act 2013-88, the above mentioned rule has been reviewed and has been consolidated with Admin. Rule 810-5-75-.39 to provide better taxpayer guidance and is therefore unnecessary. A public hearing was held at 1:30 PM on January 7, 2020, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-5-75-.53 Application for Certificate of Title Leased Vehicles (Including Lease/Purchase Agreements). Amend In accordance with the Red Tape Reduction Act 2013-88, the above mentioned rule has been reviewed and amended to clarify procedures for titling leased vehicles and to update code citations. A public hearing was held at 1:30 PM on January 7, 2020, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-5-75-.60 Powers of the Department – Revocation and Denial of Authority to Act as Designated Agent of the Department Amend The rule is being amended to provide updated guidance to taxpayers due to changes in the designated agent law provided by Act 2019-238. A public hearing was held at 1:30 PM on January 7, 2020, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-5-75-.67 Title Procedure – Manufactured Home Exemption from Titling and Cancellation Repeal In compliance with the Red Tape Reduction Act 2013-88, the above mentioned rule has been reviewed and has been superseded by changes to the statute, Section 32-20-20, Code of Ala. 1975 as amended by Act 2019-239, and is therefore unnecessary. A public hearing was held at 1:30 PM on January 7, 2020, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-5-8-.01 Issuance of Certificate of Motor Vehicle Liability Bond Amend In accordance with the Red Tape Reduction Act 2013-88, Administrative Rules 810-5-8-.01 and 810-5-8.02 have been consolidated to provide taxpayers with a centralized rule on the requirements for alternatives to motor vehicle liability insurance. A public hearing was held at 1:30 PM on January 7, 2020, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-5-8-.02 Issuance of Certificate of Cash Bond and Satisfaction of Judgments Repeal In accordance with the Red Tape Reduction Act 2013-88, the rule has been reviewed and has been consolidated into 810-5-8-.01, since they both have similar topics. A public hearing was held at 1:30 PM on January 7, 2020, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-5-8-.07 Vehicles Exempt From the Mandatory Liability Insurance Law. Amend In accordance with the Red Tape Reduction Act 2013-88, the rule has been reviewed and is being amended to provide more accurate guidance to taxpayers on the exemption of certain vehicles from online insurance verification. A public hearing was held at 1:30 PM on January 7, 2020, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-6-4-21.02 Local Government Rate Notification Requirements for Sales, Use, Rental, and Lodgings Tax New The rule is being promulgated to provide taxpayers and local governments guidance on the requirements of notification pursuant to Act 2018-150 for local rate levies and amendments related to sales, use, rental, and lodgings taxes. A public hearing was held at 1:30 PM on January 7, 2020, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-7-1-.19 Local Government Rate Notification Requirements for Tobacco Tax New The rule is being promulgated to provide taxpayers and local governments guidance on the requirements of notification pursuant to Act 2018-150 for local rate levies and amendments related to tobacco taxes. A public hearing was held at 1:30 PM on January 7, 2020, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-8-1-.03 Local Government Rate Notification Requirements for Gasoline and Diesel Fuel Excise Tax New The rule is being promulgated to provide taxpayers and local governments guidance on the requirements of notification pursuant to Act 2018-150 for local rate levies and amendments related to gasoline and diesel fuel excise taxes. A public hearing was held at 1:30 PM on January 7, 2020, 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
Chapter 810-5-8 Appendices A, B, & C Chapter 810-5-8 Appendices A, B, & C Repeal In accordance with the Red Tape Reduction Act 2013-88 reviewal of the Alabama Administrative Code website shows attachments for Chapter 810-5-8 Appendices A, B, & C are still listed. These appendices need to be repealed because they are no longer valid. A public hearing was held at 1:30 PM on Tuesday, December 10, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-5-8-.03 Use of Motor Numbers On Insurance Cards And Other Proof of Liability Insurance in Lieu of Vehicle Identification Numbers Repeal In compliance of the Red Tape Reduction Act 2013-88, the above mentioned rule has been reviewed and it has been determined unnecessary because guidance specific to vehicle identification numbers can be found under Admin. Rule 810-5-1-.247. A public hearing was held at 1:30 PM on Tuesday, December 10, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-5-8-.04 Registration Denial-Mandatory Liability Insurance Repeal In accordance with the Red Tape Reduction Act 2013-088, the rule has been reviewed and has been determined to be duplicative of the guidance provided in the statute, Sections 32-7A-4 and 32-7A-17, Code of Ala. 1975, as well as Admin. Rule 810-5-8-.06 and 810-5-8-.09 and therefore unnecessary. A public hearing was held at 1:30 PM on Tuesday, December 10, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-5-8-.05 Evidence of Insurance Requirements Repeal In compliance with the Red Tape Reduction Act 2013-88, the above-mentioned rule has been reviewed and has been determined to be duplicative of the guidance provided in the statute, Sections 32-7A-6 and 32-7A-17, Code of Ala. 1975, and is therefore unnecessary. A public hearing was held at 1:30 PM on Tuesday, December 10, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-5-8-.06 Mandatory Liability Insurance (MLI) Registration Reinstatement Procedures Repeal, New Rule is being repealed and replaced with new language to provide direct instructions to licensing officials regarding Mandatory Liability Insurance (MLI) registration suspension, revocation, and reinstatement procedures. A public hearing was held at 1:30 PM on Tuesday, December 10, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-5-8-.08 Refunds of Mandatory Liability Insurance (MLI) Reinstatement Fees. Repeal In accordance with the Red Tape Reduction Act 2013-88, the rule has been reviewed and has been consolidated with Admin. Rule 810-5-8-.06 to provide better taxpayer guidance and is therefore unnecessary. A public hearing was held at 1:30 PM on Tuesday, December 10, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-5-8-.10 Mandatory Liability Insurance (MLI) Questionnaire and Notice of Suspension. Repeal In accordance with the Red Tape Reduction Act 2013-88, the rule has been reviewed and has been determined to be duplicative of the statute and therefore unnecessary. A public hearing was held at 1:30 PM on Tuesday, December 10, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-6-1-.08.01 Automotive Supply Jobbers, Sales By Amend In compliance of the Red Tape Reduction Act 2013-88, the rule has been reviewed and grammatical and citation updates have been made. A public hearing was held at 1:30 PM on Tuesday, December 10, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-6-5-.01.01 Renewal of an Annual License New The above rule is being promulgated to provide guidance and clarification of the annual license requirement for sales, use, and rental tax licenses. A public hearing was held at 1:30 PM on Tuesday, December 10, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
Chapter 810-8-5 Appendices A & B Chapter 810-8-5 – Appendices A & B Repeal In accordance with the Red Tape Reduction Act 2013-88 reviewal of the Alabama Administrative Code website shows attachments for Chapter 810-8-5-Appendices A & B are still listed. These appendices need to be repealed because the rules that they supported have already been repealed. A public hearing was held at 1:30 PM on Tuesday, December 10, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-5-1-.234 Personalized License Plates Amend This rule is being amended due to the passage of Act 2019-305 requiring all appeals concerning the denial of the issuance or renewal of a license plate be made with the circuit court of the county where the motor vehicle is registered. A public hearing was held at 1:30 PM on Tuesday, November 5, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-5-75-.14 Involuntary Transfer by Operation of Law Amend In compliance with the Red Tape Reduction Act 2013-88, this rule was reviewed and is being amended to clarify the procedures for involuntary transfer by operation of law. Additionally, grammatical and citation updates have been made. A public hearing was held at 1:30 PM on Tuesday, November 5, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-5-75-.15 Application for Replacement Alabama Certificate of Title Amend In compliance with the Red Tape Reduction Act 2013-88, this rule was reviewed and is being amended to clarify the process for applying a replacement certificate of title. Additionally, grammatical and citation updates have been made. A public hearing was held at 1:30 PM on Tuesday, November 5, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-5-75-.29 Title Procedure – First Title For Vehicle Obtained From The United States Government Amend In compliance with the Red Tape Reduction Act 2013-88, this rule was reviewed and is being amended to clarify the procedures for transfer of title for a vehicle obtained from the United States government. Additionally, grammatical and citation updates have been made. A public hearing was held at 1:30 PM on Tuesday, November 5, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-7-1-.24 Electronic Filing of Hazardous Waste Fee, Solid Waste Fee, Pari-Mutuel Pool Tax and State Horse Wagering Fee Returns 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 guidance for returns required to be filed electronically has been consolidated into rule 810-1-6-.12 entitled Taxes Required to be Filed Electronically. A public hearing was held at 1:30 PM on Tuesday, November 5, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-8-1-.12.01 Electronic Filing Of Scrap Tire Environmental Fee Returns 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 guidance for returns required to be filed electronically has been consolidated into rule 810-1-6-.12 entitled Taxes Required to be Filed Electronically. A public hearing was held at 1:30 PM on Tuesday, November 5, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-5-75-.17 Title Procedure – Repossessed Motor Vehicle Amend In compliance with the Red Tape Reduction Act 2013-88, this rule was reviewed and is being amended to clarify the procedures for repossessed motor vehicles. Additionally, grammatical and citation updates have been made. A public hearing was held at 1:30 PM on Tuesday, November 5, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-5-75-.39 Altered Documents Amend In compliance of the Red Tape Reduction Act 2013-88, the rule has been reviewed and grammatical updates, sentence structure, and citation changes have been made. A public hearing was held at 1:30 PM on Tuesday, November 5, 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 was 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.
810-5-75-.36 Making Application For Title – Responsibilities Of Designated Agents, Requirements Amend In accordance with Act 2019-238 the above mentioned rule has been amended to provide updates to the designated agent responsibilities and clarify language and update code citations. A public hearing was held at 1:30 PM on Tuesday, November 5, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-5-75-.52 Designated Agent Appointments Amend In accordance with Act 2019-238, the proposed rule amendment updates the designated agent appointment language to include title service providers. Additionally, grammatical and citation updates have been made. A public hearing was held at 1:30 PM on Tuesday, November 5, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-5-75-.52.01 Title Service Provider New Pursuant to Act 2019-238, this rule is being promulgated to provide guidance for the application and requirements of becoming a department authorized title service provider. A public hearing was held at 1:30 PM on Tuesday, November 5, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-5-75-.54 Application For Certificate Of Title – Corrections On An Application For Certificate Of Title By The Department. Reference: Sections 32-8-1 Through 32-8-87, Code Of Alabama 1975, As Amended Repeal In compliance with the Red Tape Reduction Act 2013-88, this rule was reviewed and determined unnecessary since it consists of procedures that are no longer in place. A public hearing was held at 1:30 PM on Tuesday, November 5, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-6-1-.03 Air Bag Materials Amend In compliance of the Red Tape Reduction Act 2013-088, the rule has been reviewed and the title has been updated to reflect the rules intent, as well as grammatical, sentence structure, and citation updates have been made. A public hearing was held at 1:30 PM on Tuesday, November 5, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-6-1-.12.01 Courtesy Deliveries Of Automotive Vehicles By Alabama Dealers For Out-Of-State Dealers 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 Tuesday, November 5, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-7-1-.21 Electronic Filing And Payment Of The Alabama Underground And Aboveground Storage Tank Trust Fund Charge 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 guidance for returns required to be filed electronically has been consolidated into rule 810-1-6-.12 entitled Taxes Required to be Filed Electronically. A public hearing was held at 1:30 PM on Tuesday, November 5, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-7-1-23 Electronic Filing and Payment of State and State-administered County Tobacco Taxes 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 guidance for returns required to be filed electronically has been consolidated into rule 810-1-6-.12 entitled Taxes Required to be Filed Electronically. A public hearing was held at 1:30 PM on Tuesday, November 5, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-8-6-.04 Electronic Filing And Payment Of Oil And Gas Production And Privilege Taxes 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 guidance for returns required to be filed electronically has been consolidated into rule 810-1-6-.12 entitled Taxes Required to be Filed Electronically. A public hearing was held at 1:30 PM on Tuesday, November 5, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-7-1-25 Electronic Filing of Monthly Wholesaler Reports, Schedule D Reports, Manufacturer Reports, Manufacturer Certifications, and Any New Tobacco Returns/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 guidance for returns required to be filed electronically has been consolidated into rule 810-1-6-.12 entitled Taxes Required to be Filed Electronically. A public hearing was held at 1:30 PM on Tuesday, November 5, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.
810-8-5-16 Electronic Filing of Severance Tax Returns and Supporting Supplemental Forms 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 guidance for returns required to be filed electronically has been consolidated into rule 810-1-6-.12 entitled Taxes Required to be Filed Electronically. A public hearing was held at 1:30 PM on Tuesday, November 5, 2019, Room 1203, First Floor, Gordon Persons Building, located at 50 N Ripley Street, Montgomery, Alabama.