Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES
- Section 810-14-1-.01 - Scope Of The Rules
- Section 810-14-1-.02 - Guidelines For Granting Administrative Reviews
- Section 810-14-1-.03 - Cost Of Transcripts And Recordings
- Section 810-14-1-.04 - Installment Payment Agreements
- Section 810-14-1-.05 - Procedure For Abatement Of Penalties
- Section 810-14-1-.06 - Revenue Rulings
- Section 810-14-1-.07 - Maintenance Of Records
- Section 810-14-1-.07.01 - Model Recordkeeping And Retention Regulation In An Electronic Environment
- Section 810-14-1-.08 - Fees And Costs For Witnesses
- Section 810-14-1-.09 - Entry Of Preliminary Assessment; Final Assessment Of Uncontested Tax; Execution Of Preliminary And Final Assessments
- Section 810-14-1-.10 - Time Limitation For Entering Preliminary Assessment
- Section 810-14-1-.11 - Six-Year Time Limitation For Omission Of 25 Percent Or More Of Taxable Base
- Section 810-14-1-.12 - Second Inspection Of A Taxpayer's Books And Records
- Section 810-14-1-.13 - Service Of Preliminary And Final Assessments
- Section 810-14-1-.14 - Filing A Written Petition For Review
- Section 810-14-1-.15 - Entry Of Final Assessment
- Section 810-14-1-.16 - Uniform Revenue Procedures - Appeal From Final Assessment
- Section 810-14-1-.17 - Procedure For Refund Of Local Taxes
- Section 810-14-1-.18 - Petitions For Refund Allowed
- Section 810-14-1-.19 - Time Limitations For Filing Petitions For Refund
- Section 810-14-1-.20 - Limitation With Respect To Net Operating Loss Carrybacks
- Section 810-14-1-.21 - Procedures If Refunds Granted; Credit Of Refund; Payment Of Other Taxes; Payment Of Interest
- Section 810-14-1-.22 - Denial Or Revocation Of Licenses, Account Numbers, Permits And Certificates (Including Motor Vehicle Certificates Of Title)
- Section 810-14-1-.23 - Procedures For The Use And Acceptance Of Electronic Signatures Under The Uniform Electronic Transactions Act (UETA)
- Section 810-14-1-.24 - Proper Time To File A Tax Lien
- Section 810-14-1-.25 - Release Of Lien Information To Third Parties
- Section 810-14-1-.26 - Release Of Information Necessary To Comply With Sections 40-23-25, 40-23-82, and 40-12-224, Code of Ala. 1975
- Section 810-14-1-.27
- Section 810-14-1-.28
- Section 810-14-1-.29 - General Disclosure And Exchange Of Information Guidelines
- Section 810-14-1-.30 - Penalty For Failure To Timely Pay Tax
- Section 810-14-1-.30.01 - Penalty For Failure To Timely File Tax
- Section 810-14-1-.31 - Penalty For Underpayment Due To Negligence
- Section 810-14-1-.32 - Penalty For Underpayment Due To Fraud
- Section 810-14-1-.33 - Penalty For Frivolous Return
- Section 810-14-1-.33.01 - Assessment And Waive Of Civil Penalties
- Section 810-14-1-.34 - Interest On Underpayment Of Tax
- Section 810-14-1-.34.01 - Interest On Underpayment Of Tax-Large Corporations
- Section 810-14-1-.35 - Interest On Refunds
- Section 810-14-1-.36 - Government Contract For Examination Of Taxpayer's Records Where Compensation Contingent Upon Tax, Interest, Etc. Assessed Or Collected
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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