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Alabama Administrative Code

810

Alabama Department of Revenue

Alabama Department of Revenue

810-1-1Description of Organization 810-1-2Procedures and Rules for Rulemaking, Public Hearings; Declaratory Rulings 810-1-3Procedures and Rules for the Operation and Management of Theadministrative Law Division Charged With Conducting Contested Case Proceedings and The Procedures Applicable to Said Proceedings 810-1-4Practice and Procedure for Conducting Administrative Hearings of Contested Cases (Repealed)810-1-5Timely Mailing of Returns, Statements, Other Documents or Making Paymentsconstitutes Timely Filing 810-1-6Administrative Rules and Procedures Applicable to All Taxing Divisions of the Department of Revenue 810-2-1Corporations (Repealed 9/24/18)810-2-2Permit Fees (Repealed 10/15/18)810-2-3Franchise Tax (Repealed 11/30/06)810-2-4Shares Tax (Repealed)810-2-5Registration of Securities (Repealed 10/15/18)810-2-6Franchise Tax and Securities Recording Forms and Returns (Repealed 9/24/18)810-2-7Capital Credit Regulations 810-2-8Alabama Business Privilege Tax and Corporate Shares Tax 810-3-1.1Operating Rules 810-3-2Persons and Subjects Generally Subject to Tax 810-3-2.1Exempt Income for Foreign Missionary Service 810-3-3Income of Officers or Agents of the United States, Etc.810-3-4Any Income Received From Obligations of the United States 810-3-5Tax on Individuals 810-3-6Gain or Loss - Basis of Property; Adjusted Basis 810-3-7Gain or Loss - Determination of Amount 810-3-8Recognition of Gain or Loss 810-3-10Distribution Of Stock Pursuant To Order Enforcing The Federal Anti-Trust Laws 810-3-11Inventory 810-3-13Net Income of Individuals - Computations 810-3-14Gross Income of Individuals 810-3-15Deductions for Individuals Generally 810-3-15.2Net Operating Loss 810-3-15.3Deductions for Health Insurance Premiums 810-3-16Basis for Depreciation and Depletion 810-3-17Items Not Deductible 810-3-19Exemptions - Generally 810-3-19.1Severance Pay Exemption 810-3-20Military Retirement Benefits 810-3-21Credit for Taxes Paid on Income From Sources Outside the State 810-3-24Taxation of Partnerships 810-3-24.1Composite Return and Payment by Nonresident Owner of Subchapter K Entity (Repealed 8/21/15)810-3-24.2Pass Through Entity Composite Returns and Qualified Investment Partnership (QIP) Requirements 810-3-25Estates and Trusts 810-3-26Information From Source of Income 810-3-27Individual Taxpayers' Returns 810-3-28Partnership Returns 810-3-29Fiduciary Returns 810-3-30Return When Accounting Period Changes 810-3-31Imposition of Income Tax on Corporations 810-3-32Exemption of Certain Organizations, Associations, Etc.810-3-34Gross Income of Corporations Defined (Repealed 8/29/16)810-3-35Deductions Allowed Corporations Generally 810-3-35.1Assessment of Income Taxes - Deduction for a Limited Net Operating Loss Carryforward for Corporations 810-3-36Pass-Through 810-3-38Additional Credits and Deductions Allowed for Corporations 810-3-39Corporation Returns 810-3-40Assessment of Income Taxes 810-3-42Time and Method of Payment of Income Tax 810-3-43Railroad Modernization Act of 2019 810-3-44Installment Basis 810-3-45Period of Limitation Upon Assessment and Collection - Established; Request for Prompt Assessment (Repealed)810-3-47Limitations Upon Civil Actions and Proceedings by Taxpayer (Repealed)810-3-49Assessment of Tax and Penalties Against Those Failing to Make Returns (Repealed 11/16/01)810-3-53Inspection Of Returns By Third-Party Agencies (Repealed 11/16/01)810-3-60Alabama Accountability Act-Parent Tax Credits 810-3-61Alabama Accountability Act - Credits for Scholarship Granting Organizations 810-3-70Definitions 810-3-71Withholding Tax 810-3-72Included And Excluded Wages 810-3-73Withholding Certificates 810-3-73.1Provisional Construction Employers 810-3-74Payment of Amounts Withheld 810-3-75Statement To Be Furnished Employee 810-3-76Liability for Tax Withheld 810-3-77Refund to Employer 810-3-78Credit For Tax Withheld 810-3-79Overpayment of Tax 810-3-80Penalties 810-3-81Optional Short Form Returns (Repealed 3/11/19)810-3-82Declaration of Estimated Tax 810-3-83Payment of Estimated Tax 810-3-84Employee Business Expense (Repealed 11/16/01)810-3-100Setoff Debt Collection (Repealed 11/16/01)810-3-120Active Solar Energy Tax Credits (Repealed 11/16/01)810-3-121Passive Solar Energy Tax Credits (Repealed 11/16/01)810-3-135Income Tax Credits 810-3-136Historical Rehabilitation Tax Credit 810-3-137Historical Rehabilitation Tax Credit 810-3-160Requirements for Qualification as an Alabama S Corporation 810-3-161Computing Taxable Income of an Alabama S Corporation 810-3-162Income to Be Reported by Shareholders 810-3-163Taxation of Transactions Individuals Related to Shareholders of Analabama S Corporation 810-3-164Computation of Adjustments to a Shareholder's Basis in the Stock Andindebtedness of an Alabama S Corporation 810-3-165Taxation of Actual Distributions by an Alabama S Corporation 810-3-166Computation of the Alabama Accumulated Adjustments Account 810-3-167Applicability of Income Tax Rules and Regulations to Alabama S Corporations and Shareholders (Repealed 11/14/22)810-3-168Net Operating Loss Deduction Not Applicable to an Alabama S Corporation 810-3-169Adjustments to the Earnings and Profits Account of an Alabama S Corporation 810-3-170Reserved (Repealed 5/5/00)810-3-171Computation of Each Shareholder's Share of the Income, Loss, Deduction &Credit From an Alabama S Corporation 810-3-172Computation of the Transition Period After Termination of Status as An Alabama S Corporation 810-3-173Application of Internal Revenue Service Rules and Regulations to Alabama S Corporations and Their Shareholders 810-3-174Tax Imposed on Certain Built-in Gains 810-3-175Passive Investment Income Tax 810-3-176Composite Returns 810-3-200Income Tax Forms (REPEALED 10/15/18)810-4-1Ad Valorem Tax 810-4-2Requirements for Reporting, Registering, and Assessing Manufactured Homes 810-4-3Requirements for Assessing and Granting of Abatement of Noneducational Ad Valorem Taxes on Certain Property 810-4-4Guidelines and Procedures for Payment to Certain Certified Appraisers, Mappers or Tax Administrators 810-4-5Ad Valorem Assessment Procedures 810-4-6Clarification of Procedures for Tax Lien Auction and Tax Lien Sale 810-5-1Vehicle Registration 810-5-2Certificate of Title Required (Repealed 11/19/10)810-5-3Exclusion - Mobile Homes (Repealed 2/26/10)810-5-4Designated Agents 810-5-5Applications for Certificate of Title 810-5-6Issuance and Title Records 810-5-7Use of Duplicate Copy of Application as Permit to Operate Motor Vehicle 810-5-8Mandatory Liability Insurance 810-5-9International Fuel Tax Agreement 810-5-12Dealer License 810-5-17Scrapping, Dismantling, or Destroying Vehicle 810-5-19Security Interest on Title Vehicle 810-5-26Powers of the Department 810-5-27Hearings (Repealed 11/30/10)810-5-31Schedule of Fees and Commissions (Repealed 11/19/10)810-5-41Salvage and Automotive Vehicles 810-5-50Auto Title and Anti-Theft Forms (Repealed 10/15/18)810-5-75Title Procedure 810-5-75-AAppendix 810-5-76Odometer Disclosure 810-6-1Gross Proceeds of Sales; Gross Receipts; Wholesale Sales; Sales at Wholesale; Retail Sales, Sales at Retail; Automotive Vehicles 810-6-2Taxes Levied on Gross Sales and Gross Receipts; Applicable Tax Rates 810-6-3Exemptions From Sales And Use Tax 810-6-4Sales Tax Due Monthly; Filing of Reports; Records Required; Refunds; Interest; Hearings On Assessments; Examinations of Returns; Inter Alia 810-6-5Use Tax Law; Contractors Gross Receipts Tax; Lodgings Tax; Rental Tax; Utility Taxes; Miscellaneous Rules 810-6-6Forms (Repealed)810-6-7Internet-Based Electronic Tax Filing and Payment Program for Certain Taxes Administered by the Sales 810-7-1Tobacco Tax Administration 810-7-2Tobacco Tax Forms (Repealed 10/15/18)810-8-1Motor Fuel Regulations 810-8-2Coal Severance Tax 810-8-3Motor Fuels Forms (Repealed 10/15/18)810-8-4Interstate Motor Carriers (Repealed 10/15/18)810-8-5Natural Resources and License Tax Division 810-8-6Oil and Gas Severance Tax 810-8-7Alabama Uniform Severance Tax 810-8-XPenalty For Delinquency In The Payment Of Taxes 810-9-1Financial Institution Excise Tax Rules 810-9-2Financial Institution Excise Tax (Repealed 12/31/18)810-10-1Alabama Uniform Disposition of Unclaimed Property Act Administration Repealed 810-11-1State Athletic Commission Boxing Rules (Repealed 12/21/11)810-11-2Wrestling Rules (Repealed 12/21/11)810-11-3Boxing and Wrestling Forms (Repealed 12/21/11)810-12-1100% Penalty Assessments 810-13-1Payment of Taxes through Electronic Funds Transfer 810-14-1Taxpayers; Bill Of Rights And Uniform Revenue Procedures 810-15-1Hospital Assessment For Medicaid 810-16-1Film Production Tax Incentives 810-17-1Economic Tax Incentives 810-27-1Multistate Tax Compact 810-27-1-4Multistate Tax Compact 810-27-1-7Multistate Taxpayers: Recordkeeping for Sales, Use, or Rental Taxtransactions 810-28-1The CHOOSE Act Program