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Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE

Chapter 810-1-1 - DESCRIPTION OF ORGANIZATION
Chapter 810-1-2 - PROCEDURES AND RULES FOR RULEMAKING, PUBLIC HEARINGS; DEC LARATORY RULINGS
Chapter 810-1-3 - PROCEDURES AND RULES FOR THE OPERATION AND MANAGEMENT OF THE ADMINISTRATIVE LAW DIVISION CHARGED WITH CONDUCTING CONTESTED CASE PROCEEDINGS AND THE PROCEDURES APPLICABLE TO SAID PROCEEDINGS
Chapter 810-1-4 - PRACTICE AND PROCEDURE FOR CONDUCTING ADMINISTRATIVE HEARINGS OF CONTESTED CASES
Chapter 810-1-5 - TIMELY MAILING OF RETURNS, STATEMENTS, OTHER DOCUMENTS OR MAKING PAYMENTS CONSTITUTES TIMELY FILING
Chapter 810-1-6 - ADMINISTRATIVE RULES AND PROCEDURES APPLICABLE TO ALL TAXING DIVISIONS OF THE DEPARTMENT OF REVENUE
Chapter 810-2-1 - CORPORATIONS
Chapter 810-2-2 - PERMIT FEES
Chapter 810-2-3 - [Repealed]
Chapter 810-2-4 - SHARES TAX (REPEALED)
Chapter 810-2-5 - REGISTRATION OF SECURITIES (REPEALED)
Chapter 810-2-6 - FRANCHISE TAX AND SECURITIES RECORDING FORMS AND RETURNS
Chapter 810-2-7 - CAPITAL CREDIT REGULATIONS
Chapter 810-2-8 - ALABAMA BUSINESS PRIVILEGE TAX AND CORPORATE SHARES TAX
Chapter 810-3-1.1 - OPERATING RULES
Chapter 810-3-2 - PERSONS AND SUBJECTS GENERALLY SUBJECT TO TAX
Chapter 810-3-2.1 - EXEMPT INCOME FOR FOREIGN MISSIONARY SERVICE
Chapter 810-3-3 - INCOME OF OFFICERS OR AGENTS OF THE UNITED STATES, ETC
Chapter 810-3-4 - ANY INCOME RECEIVED FROM OBLIGATIONS OF THE UNITED STATES
Chapter 810-3-5 - TAX ON INDIVIDUALS
Chapter 810-3-6 - GAIN OR LOSS - BASIS OF PROPERTY; ADJUSTED BASIS
Chapter 810-3-7 - GAIN OR LOSS - DETERMINATION OF AMOUNT
Chapter 810-3-8 - RECOGNITION OF GAIN OR LOSS
Chapter 810-3-10 - DISTRIBUTION OF STOCK PURSUANT TO ORDER ENFORCING THE FEDERAL ANTI-TRUST LAWS
Chapter 810-3-11 - INVENTORY
Chapter 810-3-13 - NET INCOME OF INDIVIDUALS - COMPUTATIONS
Chapter 810-3-14 - GROSS INCOME OF INDIVIDUALS
Chapter 810-3-15 - DEDUCTIONS FOR INDIVIDUALS GENERALLY
Chapter 810-3-15.2 - NET OPERATING LOSS
Chapter 810-3-15.3 - DEDUCTIONS FOR HEALTH INSURANCE PREMIUMS
Chapter 810-3-16 - BASIS FOR DEPRECIATION AND DEPLETION
Chapter 810-3-17 - ITEMS NOT DEDUCTIBLE
Chapter 810-3-19 - EXEMPTIONS - GENERALLY
Chapter 810-3-19.1 - SEVERANCE PAY EXEMPTION
Chapter 810-3-20 - MILITARY RETIREMENT BENEFITS
Chapter 810-3-21 - CREDIT FOR TAXES PAID ON INCOME FROM SOURCES OUTSIDE THE STATE
Chapter 810-3-24 - TAXATION OF PARTNERSHIPS
Chapter 810-3-24.1 - COMPOSITE RETURN AND PAYMENT BY NONRESIDENT OWNER OF SUBCHAPTER K ENTITY
Chapter 810-3-24.2 - PASS-THROUGH ENTITY COMPOSITE RETURNS AND QUALIFIED INVESTMENT PARTNERSHIP (QIP) REQUIREMENTS
Chapter 810-3-25 - ESTATES AND TRUSTS
Chapter 810-3-26 - INFORMATION FROM SOURCE OF INCOME
Chapter 810-3-27 - INDIVIDUAL TAXPAYERS' RETURNS
Chapter 810-3-28 - PARTNERSHIP RETURNS
Chapter 810-3-29 - FIDUCIARY RETURNS
Chapter 810-3-30 - RETURN WHEN ACCOUNTING PERIOD CHANGES
Chapter 810-3-31 - IMPOSITION OF INCOME TAX ON CORPORATIONS
Chapter 810-3-32 - EXEMPTION OF CERTAIN ORGANIZATIONS, ASSOCIATIONS, ETC
Chapter 810-3-34 - GROSS INCOME OF CORPORATIONS DEFINED
Chapter 810-3-35 - DEDUCTIONS ALLOWED CORPORATIONS GENERALLY
Chapter 810-3-35.1 - ASSESSMENT OF INCOME TAXES - DEDUCTION FOR A LIMITED NET OPERATING LOSS CARRYFORWARD FOR CORPORATIONS
Chapter 810-3-36 - DISTRIBUTION BY CORPORATIONS
Chapter 810-3-38 - ADDITIONAL CREDITS AND DEDUCTIONS ALLOWED FOR CORPORATIONS
Chapter 810-3-39 - CORPORATION RETURNS
Chapter 810-3-40 - ASSESSMENT OF INCOME TAXES
Chapter 810-3-42 - TIME AND METHOD OF PAYMENT OF INCOME TAX
Chapter 810-3-43 - TAX PAID THROUGH MISTAKE OR ERROR
Chapter 810-3-44 - INSTALLMENT BASIS
Chapter 810-3-45 - PERIOD OF LIMITATION UPON ASSESSMENT AND COLLECTION - ESTABLISHED; REQUEST FOR PROMPT ASSESSMENT (REPEALED)
Chapter 810-3-47 - LIMITATIONS UPON CIVIL ACTIONS AND PROCEEDINGS BY TAXPAYER (REPEALED)
Chapter 810-3-49 - ASSESSMENT OF TAX AND PENALTIES AGAINST THOSE FAILING TO MAKE RETURNS (REPEALED)
Chapter 810-3-53 - [Repealed]
Chapter 810-3-60 - ALABAMA ACCOUNTABILITY ACT-PARENT TAX CREDITS
Chapter 810-3-61 - ALABAMA ACCOUNTABILITY ACT - CREDITS FOR SCHOLARSHIP GRANTING ORGANIZATIONS
Chapter 810-3-70 - DEFINITIONS
Chapter 810-3-71 - WITHHOLDING TAX
Chapter 810-3-72 - INCLUDED AND EXCLUDED WAGES
Chapter 810-3-73 - WITHHOLDING CERTIFICATES
Chapter 810-3-73.1 - PROVISIONAL CONSTRUCTION EMPLOYERS
Chapter 810-3-74 - PAYMENT OF AMOUNTS WITHHELD
Chapter 810-3-75 - STATEMENT TO BE FURNISHED EMPLOYEE
Chapter 810-3-76 - LIABILITY FOR TAX WITHHELD
Chapter 810-3-77 - REFUND TO EMPLOYER
Chapter 810-3-78 - CREDIT FOR TAX WITHHELD
Chapter 810-3-79 - OVERPAYMENT OF TAX
Chapter 810-3-80 - PENALTIES
Chapter 810-3-81 - OPTIONAL SHORT FORM RETURNS (REPEALED)
Chapter 810-3-82 - DECLARATION OF ESTIMATED TAX
Chapter 810-3-83 - PAYMENT OF ESTIMATED TAX (REPEALED)
Chapter 810-3-84 - EMPLOYEE BUSINESS EXPENSE
Chapter 810-3-100 - SETOFF DEBT COLLECTION
Chapter 810-3-120 - ACTIVE SOLAR ENERGY TAX CREDITS
Chapter 810-3-121 - PASSIVE SOLAR ENERGY TAX CREDITS
Chapter 810-3-135 - INCOME TAX CREDITS
Chapter 810-3-136 - HISTORICAL REHABILITATION TAX CREDIT
Chapter 810-3-137 - HISTORICAL REHABILITATION TAX CREDIT OF 2017
Chapter 810-3-160 - REQUIREMENTS FOR QUALIFICATION AS AN ALABAMA S CORPORATION
Chapter 810-3-161 - COMPUTING TAXABLE INCOME OF AN ALABAMA S CORPORATION
Chapter 810-3-162 - INCOME TO BE REPORTED BY SHAREHOLDERS
Chapter 810-3-163 - TAXATION OF TRANSACTIONS INDIVIDUALS RELATED TO SHAREHOLDERS OF AN ALABAMA S CORPORATION
Chapter 810-3-164 - COMPUTATION OF ADJUSTMENTS TO A SHAREHOLDER'S BASIS IN THE STOCK AND INDEBTEDNESS OF AN ALABAMA S CORPORATION
Chapter 810-3-165 - TAXATION OF ACTUAL DISTRIBUTIONS BY AN ALABAMA S CORPORATION
Chapter 810-3-166 - COMPUTATION OF THE ALABAMA ACCUMULATED ADJUSTMENTS ACCOUNT
Chapter 810-3-167 - APPLICABILITY OF INCOME TAX RULES AND REGULATIONS TO ALABAMA S CORPORATIONS AND SHAREHOLDERS
Chapter 810-3-168 - NET OPERATING LOSS DEDUCTION NOT APPLICABLE TO AN ALABAMA S CORPORATION
Chapter 810-3-169 - ADJUSTMENTS TO THE EARNINGS AND PROFITS ACCOUNT OF AN ALABAMA S CORPORATION
Chapter 810-3-170 - [Repealed]
Chapter 810-3-171 - COMPUTATION OF EACH SHAREHOLDER'S SHARE OF THE INCOME, LOSS, DEDUCTION AND CREDIT FROM AN ALABAMA S CORPORATION
Chapter 810-3-172 - COMPUTATION OF THE TRANSITION PERIOD AFTER TERMINATION OF STATUS AS AN ALABAMA S CORPORATION
Chapter 810-3-173 - APPLICATION OF INTERNAL REVENUE SERVICE RULES AND REGULATIONS TO ALABAMA S CORPORATIONS AND THEIR SHAREHOLDERS
Chapter 810-3-174 - TAX IMPOSED ON CERTAIN BUILT-IN GAINS
Chapter 810-3-175 - PASSIVE INVESTMENT INCOME TAX
Chapter 810-3-176 - COMPOSITE RETURNS
Chapter 810-3-200 - Income Tax Forms Appendix I
Chapter 810-4-1 - AD VALOREM TAX
Chapter 810-4-2 - REQUIREMENTS FOR REPORTING, REGISTERING, AND ASSESSING MANUFACTURED HOMES
Chapter 810-4-3 - REQUIREMENTS FOR ASSESSING AND GRANTING OF ABATEMENT OF NONEDUCATIONAL AD VALOREM TAXES ON CERTAIN INDUSTRIAL PROPERTY
Chapter 810-4-4 - GUIDELINES AND PROCEDURES FOR PAYMENT TO CERTAIN CERTIFIED APPRAISERS, MAPPERS OR TAX ADMINISTRATORS
Chapter 810-4-5 - AD VALOREM ASSESSMENT PROCEDURES
Chapter 810-4-6 - CLARIFICATION OF PROCEDURES FOR TAX LIEN AUCTION AND TAX LIEN SALE
Chapter 810-5-1 - VEHICLE REGISTRATION
Chapter 810-5-2 - CERTIFICATE OF TITLE REQUIRED
Chapter 810-5-3 - EXCLUSION - MOBILE HOMES
Chapter 810-5-4 - DESIGNATED AGENTS
Chapter 810-5-5 - APPLICATIONS FOR CERTIFICATE OF TITLE
Chapter 810-5-6 - ISSUANCE AND TITLE RECORDS
Chapter 810-5-7 - USE OF DUPLICATE COPY OF APPLICATION AS PERMIT TO OPERATE MOTOR VEHICLE
Chapter 810-5-8 - MANDATORY LIABILITY INSURANCE
Chapter 810-5-9 - INTERNATIONAL FUEL TAX AGREEMENT
Chapter 810-5-12 - DEALER LICENSE
Chapter 810-5-17 - SCRAPPING, DISMANTLING, OR DESTROYING VEHICLE
Chapter 810-5-19 - SECURITY INTEREST ON TITLE VEHICLE
Chapter 810-5-26 - POWERS OF THE DEPARTMENT
Chapter 810-5-27 - HEARINGS
Chapter 810-5-31 - SCHEDULE OF FEES AND COMMISSIONS
Chapter 810-5-41 - SALVAGE AND AUTOMOTIVE VEHICLES
Chapter 810-5-50 - AUTO TITLE AND ANTI-THEFT FORMS (REPEALED)
Chapter 810-5-75 - TITLE PROCEDURE
Chapter 810-5-76 - ODOMETER DISCLOSURE
Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES
Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES
Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX
Chapter 810-6-4 - SALES TAX DUE MONTHLY; FILING OF REPORTS; RECORDS REQUIRED; REFUNDS; INTEREST; HEARINGS ON ASSESSMENTS; EXAMINATIONS OF RETURNS; INTER ALIA
Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES
Chapter 810-6-6 - FORMS (REPEALED)
Chapter 810-6-7 - [Repealed]
Chapter 810-7-1 - TOBACCO TAX ADMINISTRATION
Chapter 810-7-2 - TOBACCO TAX FORMS (REPEALED)
Chapter 810-8-1 - MOTOR FUEL REGULATIONS
Chapter 810-8-2 - COAL SEVERANCE TAX
Chapter 810-8-3 - MOTOR FUELS FORMS (REPEALED)
Chapter 810-8-4 - INTERSTATE MOTOR CARRIERS (REPEALED)
Chapter 810-8-5 - NATURAL RESOURCES AND LICENSE TAX DIVISION
Chapter 810-8-6 - OIL AND GAS SEVERANCE TAX
Chapter 810-8-7 - ALABAMA UNIFORM SEVERANCE TAX
Chapter 810-8-X - PENALTY FOR DELINQUENCY IN THE PAYMENT OF TAXES
Chapter 810-9-1 - FINANCIAL INSTITUTION EXCISE TAX RULES
Chapter 810-9-2 - FINANCIAL INSTITUTION EXCISE TAX (REPEALED)
Chapter 810-10-1 - ALABAMA UNIFORM DISPOSITION OF UNCLAIMED PROPERTY ACT ADMINISTRATION (REPEALED)
Chapter 810-11-1 - BOXING RULES
Chapter 810-11-2 - WRESTLING RULES
Chapter 810-11-3 - BOXING AND WRESTLING FORMS
Chapter 810-12-1 - 100% PENALTY ASSESSMENTS
Chapter 810-13-1 - PAYMENT OF TAXES THROUGH ELECTRONIC FUNDS TRANSFER
Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES
Chapter 810-15-1 - HOSPITAL ASSESSMENT FOR MEDICAID
Chapter 810-16-1 - FILM PRODUCTION TAX INCENTIVES
Chapter 810-17-1 - ECONOMIC TAX INCENTIVES
Chapter 810-27-1 - MULTISTATE TAX COMPACT
Chapter 810-27-1-4 - MULTISTATE TAX COMPACT
Chapter 810-27-1-7 - MULTISTATE TAXPAYERS: RECORDKEEPING FOR SALES, USE, OR RENTAL TAX TRANSACTIONS

Disclaimer: These regulations may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

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Alabama Administrative CodeTitle 810 - ALABAMA DEPARTMENT OF REVENUE

Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE