Alabama Administrative Code
13,487 sections across 1,554 Alabama regulatory chapters.
R.810-1-2-810-1-2-.16 Informal Disposition And Waiver Of Hearing
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(Repealed). Filed 1/12/84. Repealed filed 1/19/88. Notes Ala. Admin. Code r. 810-1-2-.16
Chapter 810-1-2Open chapter PDF ↗R.810-1-2-810-1-2-.17 Production Of Documents And Testimony Prior To Hearing
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(Repealed). Filed 1/12/84. Repealed filed 1/19/88. Notes Ala. Admin. Code r. 810-1-2-.17
Chapter 810-1-2Open chapter PDF ↗R.810-1-2-810-1-2-.18 Location And Time Of Hearing
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(Repealed). Filed 1/12/84. Repealed filed 1/19/88. Notes Ala. Admin. Code r. 810-1-2-.18
Chapter 810-1-2Open chapter PDF ↗R.810-1-2-810-1-2-.19 Course Of Proceedings In Contested Cases
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(Repealed). Filed 1/12/84. Repealed filed 1/19/88. Notes Ala. Admin. Code r. 810-1-2-.19
Chapter 810-1-2Open chapter PDF ↗R.810-1-2-810-1-2-.20 Recordation Of Proceedings
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(Repealed). Filed 1/12/84. Repealed filed 1/19/88. Notes Ala. Admin. Code r. 810-1-2-.20
Chapter 810-1-2Open chapter PDF ↗R.810-1-2-810-1-2-.21 Evidence
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(Repealed). Filed 1/12/84. Repealed filed 1/19/88. Notes Ala. Admin. Code r. 810-1-2-.21
Chapter 810-1-2Open chapter PDF ↗R.810-1-2-810-1-2-.22 Authority To Practice
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(Repealed). Filed 1/12/84. Repealed filed 1/19/88. Notes Ala. Admin. Code r. 810-1-2-.22
Chapter 810-1-2Open chapter PDF ↗R.810-1-2-810-1-2-.23 Failure To Appear
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(Repealed). Filed 1/12/84. Repealed filed 1/19/88. Notes Ala. Admin. Code r. 810-1-2-.23
Chapter 810-1-2Open chapter PDF ↗R.810-1-2-810-1-2-.24 Motions
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(Repealed). Filed 1/12/84. Repealed filed 1/19/88. Notes Ala. Admin. Code r. 810-1-2-.24
Chapter 810-1-2Open chapter PDF ↗R.810-1-2-810-1-2-.25 Final Orders, Applications For Rehearing And Appeals Therefrom
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(Repealed). Filed 1/12/84. Amended filed 2/13/85. Repealed filed 1/19/88. Notes Ala. Admin. Code r. 810-1-2-.25
Chapter 810-1-2Open chapter PDF ↗R.810-1-2-810-1-2-.26 Record In Contested Cases
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(Repealed). Filed 1/12/84. Repealed filed 1/19/88. Notes Ala. Admin. Code r. 810-1-2-.26
Chapter 810-1-2Open chapter PDF ↗R.810-1-2-810-1-2-.27 Contested Case Proceedings Not Involving Assessments Or Valuation Determinations
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(Repealed). Filed 1/12/84. Repealed filed 1/19/88. Notes Ala. Admin. Code r. 810-1-2-.27
Chapter 810-1-2Open chapter PDF ↗R.810-1-3-810-1-3-.01 Scope And Authority Of Administrative Law Division
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(Repealed 5/6/93) Notes Ala. Admin. Code r. 810-1-3-.01
Chapter 810-1-3Open chapter PDF ↗R.810-1-3-810-1-3-.02 Declaratory Rulings
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(Repealed 5/6/93) Notes Ala. Admin. Code r. 810-1-3-.02
Chapter 810-1-3Open chapter PDF ↗R.810-1-3-810-1-3-.03 Procedures For Initiating Contested Case Hearings
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(Repealed 5/6/93) Notes Ala. Admin. Code r. 810-1-3-.03
Chapter 810-1-3Open chapter PDF ↗R.810-1-3-810-1-3-.04 Procedures Governing Contested Case Hearings
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(Repealed 5/6/93) Notes Ala. Admin. Code r. 810-1-3-.04
Chapter 810-1-3Open chapter PDF ↗R.810-1-3-810-1-3-.05 Production Of Documents And Testimony Prior To Hearing
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(Repealed 5/6/93) Notes Ala. Admin. Code r. 810-1-3-.05
Chapter 810-1-3Open chapter PDF ↗R.810-1-3-810-1-3-.06 Location And Time Of Hearing
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(Repealed 5/6/93) Notes Ala. Admin. Code r. 810-1-3-.06
Chapter 810-1-3Open chapter PDF ↗R.810-1-3-810-1-3-.07 Course Of Proceedings In Contested Cases
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(Repealed 5/6/93) Notes Ala. Admin. Code r. 810-1-3-.07
Chapter 810-1-3Open chapter PDF ↗R.810-1-3-810-1-3-.08 Recordation Of Proceedings
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(Repealed 5/6/93) Notes Ala. Admin. Code r. 810-1-3-.08
Chapter 810-1-3Open chapter PDF ↗R.810-1-3-810-1-3-.09 Evidence
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(Repealed 5/6/93) Notes Ala. Admin. Code r. 810-1-3-.09
Chapter 810-1-3Open chapter PDF ↗R.810-1-3-810-1-3-.10 Authority To Practice
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(Repealed 5/6/93) Notes Ala. Admin. Code r. 810-1-3-.10
Chapter 810-1-3Open chapter PDF ↗R.810-1-3-810-1-3-.11 Failure To Appear
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(Repealed 5/6/93) Notes Ala. Admin. Code r. 810-1-3-.11
Chapter 810-1-3Open chapter PDF ↗R.810-1-3-810-1-3-.12 Preliminary Orders
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(Repealed 5/6/93) Notes Ala. Admin. Code r. 810-1-3-.12
Chapter 810-1-3Open chapter PDF ↗R.810-1-3-810-1-3-.13 Orders, Applications For Rehearing, Appeals
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(Repealed 5/6/93) Notes Ala. Admin. Code r. 810-1-3-.13
Chapter 810-1-3Open chapter PDF ↗R.810-1-3-810-1-3-.14 Record In Contested Cases
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(Repealed 5/6/93) Notes Ala. Admin. Code r. 810-1-3-.14
Chapter 810-1-3Open chapter PDF ↗R.810-1-3-810-1-3-.15 Scope Of Review On Appeal
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(Repealed 5/6/93) Notes Ala. Admin. Code r. 810-1-3-.15
Chapter 810-1-3Open chapter PDF ↗R.810-1-3-810-1-3-.16 Confidentiality Of Orders, Etc
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(Repealed 5/6/93) Notes Ala. Admin. Code r. 810-1-3-.16
Chapter 810-1-3Open chapter PDF ↗R.810-1-5-810-1-5-.01 Timely Mailing Treated As Timely Filing And Paying
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(1) (a) When any return, claim, statement, or any other document is required to be filed, or any payment is required to be made, within a prescribed time period under any provision of Title 40, Code of Ala. 1975, such return, claim, statement, other document or payment will be co…
Chapter 810-1-5Open chapter PDF ↗R.810-1-6-810-1-6-.01 Electronic Filing and Payment Through Department Provided Filing And Payment Systems
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(1) Under the authority of Chapter 30 of Title 40 of the Code of Ala. 1975, the department shall provide an electronic filing and payment system for the purpose of providing taxpayers with the capability to electronically file tax returns, licenses, required documents, and make p…
Chapter 810-1-6Open chapter PDF ↗R.810-1-6-810-1-6-.02 Scope of the Rules. (REPEALED)
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Notes Ala. Admin. Code r. 810-1-6-.02 New Rule: Filed August 30, 2001; effective October 4, 2001. Amended: Filed September 30, 2009; effective November 4, 2009. Repelaed by Alabama Administrative Monthly Volume XXXVIII, Issue No. 01, October 31, 2019, eff. 12/15/2019. Author: Deb…
Chapter 810-1-6Open chapter PDF ↗R.810-1-6-810-1-6-.03 Definitions. (REPEALED)
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Notes Ala. Admin. Code r. 810-1-6-.03 New Rule: Filed August 30, 2001; effective October 4, 2001. Amended: Filed September 30, 2009; effective November 4, 2009. Repelaed by Alabama Administrative Monthly Volume XXXVIII, Issue No. 01, October 31, 2019, eff. 12/15/2019. Author: Deb…
Chapter 810-1-6Open chapter PDF ↗R.810-1-6-810-1-6-.04 Electronic Payment of Taxes To Be Provided
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(1) The electronic filing and payment system will provide the taxpayer with the capability of electronically filing a return and paying the tax due by electronic funds transfer using Automated Clearing House (ACH) debit or credit method, except as noted in section (3). An ACH deb…
Chapter 810-1-6Open chapter PDF ↗R.810-1-6-810-1-6-.05 Tax Types Covered and Requirements for Tax Returns (REPEALED)
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Notes Ala. Admin. Code r. 810-1-6-.05 New Rule: Filed August 30, 2001; effective October 4, 2001. Amended: Filed September 30, 2009; effective November 4, 2009. Repealed by Alabama Administrative Monthly Volume XXXVIII, Issue No. 01, October 31, 2019, eff. 12/15/2019. Author: Deb…
Chapter 810-1-6Open chapter PDF ↗R.810-1-6-810-1-6-.06 Electronic Payment Requirements and Determining Timely Payment (REPEALED)
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Notes Ala. Admin. Code r. 810-1-6-.06 New Rule: Filed August 30, 2001; effective October 4, 2001. Amended: Filed September 30, 2009; effective November 4, 2009. Repealed by Alabama Administrative Monthly Volume XXXVIII, Issue No. 01, October 31, 2019, eff. 12/15/2019. Author: Deb…
Chapter 810-1-6Open chapter PDF ↗R.810-1-6-810-1-6-.07 Determining Timely Filing of Electronic Returns (REPEALED)
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Notes Ala. Admin. Code r. 810-1-6-.07 New Rule: Filed August 30, 2001; effective October 4, 2001. Amended: Filed September 30, 2009; effective November 4, 2009. Repealed by Alabama Administrative Monthly Volume XXXVIII, Issue No. 01, October 31, 2019, eff. 12/15/2019. Author: Deb…
Chapter 810-1-6Open chapter PDF ↗R.810-1-6-810-1-6-.08 Acceptance Of Electronic Return Originators Into Program And Revocation Of Acceptance Into The Program (Repealed)
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Notes Ala. Admin. Code r. 810-1-6-.08 New Rule: Filed August 30, 2001; effective October 4, 2001. Repealed: Filed September 30, 2009; effective November 4, 2009. Author: Deborah Lee Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-30-1, 40-30-2, 40-30-3, 40-30-4, 40-3…
Chapter 810-1-6Open chapter PDF ↗R.810-1-6-810-1-6-.09 Requirements For Filing Declaration (Repealed)
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Notes Ala. Admin. Code r. 810-1-6-.09 New Rule: Filed August 30, 2001; effective October 4, 2001. Repealed: Filed September 30, 2009; effective November 4, 2009. Author: Deborah Lee Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-30-1, 40-30-2, 40-30-3, 40-30-4, 40-3…
Chapter 810-1-6Open chapter PDF ↗R.810-1-6-810-1-6-.10 Requirements For Submitting Tax Returns (Repealed)
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Notes Ala. Admin. Code r. 810-1-6-.10 New Rule: Filed August 30, 2001; effective October 4, 2001. Repealed: Filed September 30, 2009; effective November 4, 2009. Author: Deborah Lee Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-30-1, 40-30-2, 40-30-3, 40-30-4, 40-3…
Chapter 810-1-6Open chapter PDF ↗R.810-1-6-810-1-6-.11 Requirements For Testing Prior To Department Approval (Repealed)
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Notes Ala. Admin. Code r. 810-1-6-.11 New Rule: Filed August 30, 2001; effective October 4, 2001. Repealed: Filed September 30, 2009; effective November 4, 2009. Author: Deborah Lee Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-30-1, 40-30-2, 40-30-3, 40-30-4, 40-3…
Chapter 810-1-6Open chapter PDF ↗R.810-1-6-810-1-6-.12 Taxes Required To Be Filed Electronically. (REPEALED)
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Notes Ala. Admin. Code r. 810-1-6-.12 New Rule: Filed August 18, 2003, effective September 22, 2003. Repealed by Alabama Administrative Monthly Volume XXXVIII, Issue No. 01, October 31, 2019, eff. 12/15/2019. Authors: Joseph W. Cowen, Don Graham, Sales, Use & Business Tax Divisio…
Chapter 810-1-6Open chapter PDF ↗R.810-1-6-810-1-6-.13 Requirements for Third-Party Bulk Filers
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(1) A "third-party bulk filer is a person who is registered with the department to file and pay taxes on behalf of multiple taxpayers. (2) A person may apply, on a form prescribed by the department, for registration as a third-party bulk filer. The department will approve the app…
Chapter 810-1-6Open chapter PDF ↗R.810-10-1-810-10-1-.01 Instructions For Preparing Unclaimed Property Report Forms UP-1 And UP-2
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(Repealed). Author: Notes Ala. Admin. Code r. 810-10-1-.01 Repealed: Filed January 7, 1997; effective February 11, 1997. Statutory Authority: Code of Ala. 1975, § 35-12-46.
Chapter 810-10-1Open chapter PDF ↗R.810-10-1-810-10-1-.02 Form UP-1 - Summary Report
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(Repealed). Author: Notes Ala. Admin. Code r. 810-10-1-.02 Repealed: Filed January 7, 1997; effective February 11, 1997. Statutory Authority: Code of Ala. 1975, § 35-12-46.
Chapter 810-10-1Open chapter PDF ↗R.810-10-1-810-10-1-.03 Form UP-2 Detailed Owner - Property Information Report
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(Repealed). Author: Notes Ala. Admin. Code r. 810-10-1-.03 Repealed: Filed January 7, 1997; effective February 11, 1997. Statutory Authority: Code of Ala. 1975, § 35-12-46.
Chapter 810-10-1Open chapter PDF ↗R.810-10-1-810-10-1-.04 Form UP-2 - Holder's Remittance Report
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(Repealed). Author: Notes Ala. Admin. Code r. 810-10-1-.04 Repealed: Filed January 7, 1997; effective February 11, 1997. Statutory Authority: Code of Ala. 1975, § 35-12-46.
Chapter 810-10-1Open chapter PDF ↗R.810-10-1-810-10-1-.05 Form UP-2 - Holder's Copy Of Remittance Report
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(Repealed). Author: Notes Ala. Admin. Code r. 810-10-1-.05 Repealed: Filed January 7, 1997; effective February 11, 1997. Statutory Authority: Code of Ala. 1975, § 35-12-46.
Chapter 810-10-1Open chapter PDF ↗R.810-10-1-810-10-1-.06 Form UP-7 - Claim For Abandoned Property
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(Repealed). Author: Notes Ala. Admin. Code r. 810-10-1-.06 Repealed: Filed January 7, 1997; effective February 11, 1997. Statutory Authority: Code of Ala. 1975, § 35-12-46.
Chapter 810-10-1Open chapter PDF ↗R.810-10-1-810-10-1-.07 Form UP-8 - Requisition By Holder For Return Of Unclaimed Property Placed In Custody Of Commissioner Of Revenue
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(Repealed). Author: Notes Ala. Admin. Code r. 810-10-1-.07 Repealed: Filed January 7, 1997; effective February 11, 1997. Statutory Authority: Code of Ala. 1975, § 35-12-46.
Chapter 810-10-1Open chapter PDF ↗R.810-10-1-810-10-1-.08 Inventory, Report, And Remittance Of Safekeeping Depository Items
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(Repealed). Author: Dwight W. Pridgen, Chief, Natural Resources and License Tax Division Notes Ala. Admin. Code r. 810-10-1-.08 New Rule: Filed June 10, 1994; effective July 15, 1994. Repealed: Filed January 7, 1997; effective February 11, 1997. Ed. Note: This Chapter, Alabama Un…
Chapter 810-10-1Open chapter PDF ↗