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
- Proposed Rule Filed with LSA (3rd week of each month)
- Notice of Intended Action published in the Alabama Administrative Monthly §41-22-5(a)(1)
- Department holds Public Hearing 35 – 90 days from publication date §41-22-5(a)(1)
- Hearing Officer makes recommendation to Revenue Commissioner
- Final Approval from Revenue Commissioner
- Final Rule must be filed with LSA within 90 days of Public Hearing §41-22-6(b)
- A business impact statement included, if required §41-22-5.1(c)
- 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 Cameran Clark, Secretary, Alabama Department of Revenue, Room 4131, Gordon Persons Building, 50 N. Ripley Street, Montgomery, AL 36132 at any time during the 35 day period following publication of the notice or by appearing at the hearing.
Public hearings will be conducted via web-conference. 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.
Search Rules
Rule Status
Rule Number
Intended Action
Date/Time
| Rule Status | Rule Number | Description | Intended Action | Substance of Proposed Action | Date/Time |
|---|---|---|---|---|---|
Upcoming Rule Hearings
| Collection and Reporting Requirements for Accommodations Intermediaries and Accommodations Providers | Adopt | Pursuant to the passage of Act 2024-334, The Alabama Tourism Tax Protection Act, this rule is being promulgated to provide the necessary guidance on the collection and reporting requirements for accommodations intermediaries and accommodation providers. | Tuesday, December 10, 2024, 1:30 p.m. | |
Rules Pending Agency Certification
| The CHOOSE Act Program | New | Pursuant to the passage of Act 2024-21, The CHOOSE Act, the department is required to establish the framework for the refundable income tax credits which may be used by eligible families on qualified education expenses to approved education service providers. This rule chapter is being promulgated to provide that necessary guidance on The CHOOSE Act Program. | Tuesday, November 5, 2024, at 1:30 p.m. | |
Rules Pending Agency Certification
| Sweet Home Alabama Tourism Investment Act –General Guidelines | New | In accordance with the passage of Act 2024-34, the Sweet Home Alabama Tourism Investment Act, this rule is being promulgated to provide guidance and procedures in relation to the tax rebates to qualifying approved companies. | Tuesday, November 5, 2024, at 1:30 p.m. | |
Rules Pending Final Adoption
| Credit For Tax Withheld | Amend | Pursuant to the Red Tape Reduction Act 2013-88, this rule has been reviewed and is being amended to remove outdated references to credit for the Job Development Fee (JDF) withheld as there are no further projects. | October 8, 2024, at 1:30 p.m. | |
Rules Pending Final Adoption
| Fencing for Agriculture Livestock Applications | New | In accordance with the passage of Act 2024-169, this rule in being promulgated to provide guidance on the agriculture fencing exemption. | October 8, 2024 at 1:30p.m. |
In accordance with Governor Ivey’s Executive Order 735, ALDOR has conducted an inventory of the Administrative Code Chapter 810.