Alabama Administrative Code
13,487 sections across 1,554 Alabama regulatory chapters.
R.810-2-1-810-2-1-.06 Minimum Admission Tax. (REPEALED)
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Notes Ala. Admin. Code r. 810-2-1-.06 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 11, August 31, 2018, eff. 9/24/2018. Author: Statutory Authority:
Chapter 810-2-1Open chapter PDF ↗R.810-2-1-810-2-1-.07 Reconciliation Of Admission Tax And Franchise Tax. (REPEALED)
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Notes Ala. Admin. Code r. 810-2-1-.07 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 11, August 31, 2018, eff. 9/24/2018. Author: Statutory Authority:
Chapter 810-2-1Open chapter PDF ↗R.810-2-1-810-2-1-.08 Merger Or Consolidation Of Domestic Corporation With Foreign Corporation. (REPEALED)
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Notes Ala. Admin. Code r. 810-2-1-.08 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 11, August 31, 2018, eff. 9/24/2018. Author: Statutory Authority:
Chapter 810-2-1Open chapter PDF ↗R.810-2-1-810-2-1-.09 Merger Or Consolidation Of Two Or More Foreign Corporations. (REPEALED)
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Notes Ala. Admin. Code r. 810-2-1-.09 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 11, August 31, 2018, eff. 9/24/2018. Author: Statutory Authority:
Chapter 810-2-1Open chapter PDF ↗R.810-2-1-810-2-1-.10 Basis Of The Admission Tax Return. (REPEALED)
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Notes Ala. Admin. Code r. 810-2-1-.10 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 11, August 31, 2018, eff. 9/24/2018. Author: Statutory Authority:
Chapter 810-2-1Open chapter PDF ↗R.810-2-1-810-2-1-.11 Estimated Basis. (REPEALED)
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Notes Ala. Admin. Code r. 810-2-1-.11 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 11, August 31, 2018, eff. 9/24/2018. Author: Statutory Authority:
Chapter 810-2-1Open chapter PDF ↗R.810-2-2-810-2-2-.01 Reserved
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(Repealed). Author: Tim Hussey Notes Ala. Admin. Code r. 810-2-2-.01 Filed July 19, 1993, withdrawn August 5, 1993. Filed August 13, 1993. Repealed: Filed December 21, 1993, effective January 25, 1994. Statutory Authority: Code of Ala. 1975, § § 40-2A-7(a) (5), 40-14-58.
Chapter 810-2-2Open chapter PDF ↗R.810-2-2-810-2-2-.02 Duplication Of Names
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In order to prevent confusion and protect the corporation name, no permits will be issued to a corporation with a name identical to a corporation previously qualified or presently in existence. Author: Notes Ala. Admin. Code r. 810-2-2-.02 Statutory Authority:
Chapter 810-2-2Open chapter PDF ↗R.810-2-2-810-2-2-.03 Reserved
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(Repealed). Author: Tim Hussey Notes Ala. Admin. Code r. 810-2-2-.03 Filed July 19, 1993, withdrawn August 5, 1993. Filed August 13, 1993. Repealed: Filed December 21, 1993, effective January 25, 1994. Statutory Authority: Code of Ala. 1975, § § 40-2A-7(a) (5), 40-14-44.
Chapter 810-2-2Open chapter PDF ↗R.810-2-2-810-2-2-.04 No Extensions Of Time Granted For Filing Application For Permit. (REPEALED)
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Notes Ala. Admin. Code r. 810-2-2-.04 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 12, September 28, 2018, eff. 10/15/2018. Author: Statutory Authority:
Chapter 810-2-2Open chapter PDF ↗R.810-2-2-810-2-2-.05 Minimum Permit Fee. (REPEALED)
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Notes Ala. Admin. Code r. 810-2-2-.05 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 12, September 28, 2018, eff. 10/15/2018. Author: Statutory Authority:
Chapter 810-2-2Open chapter PDF ↗R.810-2-2-810-2-2-.06 Deductions Not Allowed From Alabama Capital To Determine Permit Fee Liability. (REPEALED)
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Notes Ala. Admin. Code r. 810-2-2-.06 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 12, September 28, 2018, eff. 10/15/2018. Author: Statutory Authority:
Chapter 810-2-2Open chapter PDF ↗R.810-2-2-810-2-2-.07 Reserved
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(Repealed). Author: Tim Hussey Notes Ala. Admin. Code r. 810-2-2-.07 Filed July 19, 1993, withdrawn August 5, 1993. Filed August 13, 1993. Repealed: Filed December 21, 1993, effective January 25, 1994. Statutory Authority: Code of Ala. 1975, § § 40-2A-7(a) (5), 40-14-21.
Chapter 810-2-2Open chapter PDF ↗R.810-2-2-810-2-2-.08 Reserved
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(Repealed). Author: Tim Husseey Notes Ala. Admin. Code r. 810-2-2-.08 Filed July 19, 1993, withdrawn August 5, 1993. Filed August 13, 1993. Repealed: Filed December 21, 1993, effective January 25, 1994. Statutory Authority: Code of Ala. 1975, § § 40-2A-7(a) (5), 40-14-58, 10-2A-2…
Chapter 810-2-2Open chapter PDF ↗R.810-2-2-810-2-2-.09 Dormant Corporations - Permit Fees. (REPEALED)
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Notes Ala. Admin. Code r. 810-2-2-.09 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 12, September 28, 2018, eff. 10/15/2018. Author: Statutory Authority:
Chapter 810-2-2Open chapter PDF ↗R.810-2-3-810-2-3-.01 Treasury Stock And The Franchise Tax
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(Repealed). Author: Kenneth Rouse Notes Ala. Admin. Code r. 810-2-3-.01 Filed July 19, 1993, withdrawn August 5, 1993. Filed August 13, 1993. Filed: Amended: December 21, 1993. Effective January 25, 1994. Repealed: Filed October 26, 2006; effective November 30, 2006. Statutory Au…
Chapter 810-2-3Open chapter PDF ↗R.810-2-3-810-2-3-.02 Dormant Corporations And The Franchise Tax
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(Repealed). Author: Notes Ala. Admin. Code r. 810-2-3-.02 Repealed: Filed October 26, 2006; effective November 30, 2006. Statutory Authority: Code of Ala. 1975, § 40-14-44.
Chapter 810-2-3Open chapter PDF ↗R.810-2-3-810-2-3-.03 Exclusion Of Investment In Subsidiaries
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(Repealed). Author: Notes Ala. Admin. Code r. 810-2-3-.03 Repealed: Filed October 26, 2006; effective November 30, 2006. Statutory Authority: Code of Ala. 1975, § 40-14-44.
Chapter 810-2-3Open chapter PDF ↗R.810-2-3-810-2-3-.04 Leased Property And Long-Term Obligations Contracted By Alabama Foreign Corporations
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Notes Ala. Admin. Code r. 810-2-3-.04 Repealed filed May 15, 1992.
Chapter 810-2-3Open chapter PDF ↗R.810-2-3-810-2-3-.05 Exclusions And Deductions
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(Repealed). Author: Notes Ala. Admin. Code r. 810-2-3-.05 Repealed: Filed October 26, 2006; effective November 30, 2006. Statutory Authority: Code of Ala. 1975, § 40-14-44.
Chapter 810-2-3Open chapter PDF ↗R.810-2-3-810-2-3-.06 Treasury Stock, Deferred Federal Income Tax, Inter-company Payables
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(Repealed). Author: Louis R. Mills Notes Ala. Admin. Code r. 810-2-3-.06 Amended: Filed May 15, 1992. Repealed: Filed October 26, 2006; effective November 30, 2006. Statutory Authority: Code of Ala. 1975, §§ 40-14-41, 40-14-58.
Chapter 810-2-3Open chapter PDF ↗R.810-2-3-810-2-3-.07 Fiscal Year Figures
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(Repealed). Author: Notes Ala. Admin. Code r. 810-2-3-.07 Repealed: Filed October 26, 2006; effective November 30, 2006. Statutory Authority: Code of Ala. 1975, §§ 40-14-44, 40-14-70.
Chapter 810-2-3Open chapter PDF ↗R.810-2-3-810-2-3-.08 Extensions
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(Repealed). Author: Tim Hussey Notes Ala. Admin. Code r. 810-2-3-.08 Amended: Filed October 21, 1991, May 15, 1992, effective June 19, 1992, July 19, 1993, withdrawn August 5, 1993. Filed August 13, 1993. Amended: Filed December 21, 1993, effective January 25, 1994. Repealed: Fil…
Chapter 810-2-3Open chapter PDF ↗R.810-2-3-810-2-3-.09 Formal Dissolution To Be Filed With Probate Court
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(Repealed). Author: Kenneth Rouse Notes Ala. Admin. Code r. 810-2-3-.09 Filed July 19, 1993, withdrawn August 5, 1993, August 13, 1993. Filed: Amended: December 21, 1993, effective January 25, 1994. Repealed: Filed October 26, 2006; effective November 30, 2006. Statutory Authorit…
Chapter 810-2-3Open chapter PDF ↗R.810-2-3-810-2-3-.10 Corporation Certificates Of Good Standing
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(Repealed). Authors: Ernest Broadhead; Louis Mills Notes Ala. Admin. Code r. 810-2-3-.10 Amended: Filed May 15, 1992. Repealed: Filed October 26, 2006; effective November 30, 2006. Statutory Authority: Code of Ala. 1975, §§ 40-2-11, 40-14-58.
Chapter 810-2-3Open chapter PDF ↗R.810-2-3-810-2-3-.11 Reserved
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Reserved Notes Ala. Admin. Code r. 810-2-3-.11
Chapter 810-2-3Open chapter PDF ↗R.810-2-3-810-2-3-.12 Exempt Taxpayers
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(Repealed). Author: Louis Mills Notes Ala. Admin. Code r. 810-2-3-.12 Filed May 15, 1992. Repealed: Filed October 26, 2006; effective November 30, 2006. Statutory Authority: Code of Ala. 1975, §§ 40-14-1, 40-14-21, 40-14-22, 40-14-41, 40-14-44, 40-14-58.
Chapter 810-2-3Open chapter PDF ↗R.810-2-3-810-2-3-.13 Determination Of Franchise Tax Allocation Factors By Taxpayers Engaged in Multistate Operations
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(Repealed). Authors: Rick Umstead Notes Ala. Admin. Code r. 810-2-3-.13 New Rule: Effective April 22, 1993. Amended: Filed November 14, 1994; effective December 19, 1994. Repealed: Filed October 26, 2006; effective November 30, 2006. Statutory Authority: Code of Ala. 1975, §§ 40-…
Chapter 810-2-3Open chapter PDF ↗R.810-2-3-810-2-3-.14 Exclusion Of Investments In Other Corporations Doing Business In Alabama
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(Repealed). Author: Peter M. Petrillo, Jr. Notes Ala. Admin. Code r. 810-2-3-.14 New Rule: Filed November 14, 1994; effective December 19, 1994. Repealed: Filed October 26, 2006; effective November 30, 2006. Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-14-58.…
Chapter 810-2-3Open chapter PDF ↗R.810-2-3-810-2-3-.16 Alternative Method Of Determining Capital Employed In Alabama
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(Repealed). Authors: Tim W. Hussey, Richard Umstead Notes Ala. Admin. Code r. 810-2-3-.16 New Rule: Filed January 17, 1997, effective February 21, 1997. Repealed: Filed October 26, 2006; effective November 30, 2006. Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5) and 40-…
Chapter 810-2-3Open chapter PDF ↗R.810-2-4-810-2-4-.01 Assessment Of The Shares Of Corporation Stock (Repealed)
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Assessment Of The Shares Of Corporation Stock (Repealed) Notes Ala. Admin. Code r. 810-2-4-.01
Chapter 810-2-4Open chapter PDF ↗R.810-2-4-810-2-4-.02 The Tax Return For Assessment Of Shares-Domestic Corporations (Repealed)
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The Tax Return For Assessment Of Shares-Domestic Corporations (Repealed) Notes Ala. Admin. Code r. 810-2-4-.02
Chapter 810-2-4Open chapter PDF ↗R.810-2-4-810-2-4-.03 Assessment Of Shares Of Domestic Corporations Dormant Or Out-Of-Business Or Liquidated (Repealed)
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Assessment Of Shares Of Domestic Corporations Dormant Or Out-Of-Business Or Liquidated (Repealed) Notes Ala. Admin. Code r. 810-2-4-.03
Chapter 810-2-4Open chapter PDF ↗R.810-2-4-810-2-4-.04 Due Date For The "Tax Return For Assessment Of Shares Of Domestic Corporations (Repealed)
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Due Date For The "Tax Return For Assessment Of Shares Of Domestic Corporations (Repealed) Notes Ala. Admin. Code r. 810-2-4-.04
Chapter 810-2-4Open chapter PDF ↗R.810-2-4-810-2-4-.05 How Return Answered And Filed (Repealed)
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How Return Answered And Filed (Repealed) Notes Ala. Admin. Code r. 810-2-4-.05
Chapter 810-2-4Open chapter PDF ↗R.810-2-4-810-2-4-.06 No Extension Of Time For Filing Return (Repealed)
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No Extension Of Time For Filing Return (Repealed) Notes Ala. Admin. Code r. 810-2-4-.06
Chapter 810-2-4Open chapter PDF ↗R.810-2-4-810-2-4-.07 Final Assessment On The Shares Of Stock (Repealed)
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Final Assessment On The Shares Of Stock (Repealed) Notes Ala. Admin. Code r. 810-2-4-.07
Chapter 810-2-4Open chapter PDF ↗R.810-2-4-810-2-4-.08 Classification Of Shares Of Stock Categorized Under Title 40-8-1 As Class II Property (Repealed)
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Classification Of Shares Of Stock Categorized Under Title 40-8-1 As Class II Property (Repealed) Notes Ala. Admin. Code r. 810-2-4-.08
Chapter 810-2-4Open chapter PDF ↗R.810-2-4-810-2-4-.09 Deduction For The Book Value Of Real And Tangible Personal Property Owned in Other States (Repealed)
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Deduction For The Book Value Of Real And Tangible Personal Property Owned in Other States (Repealed) Notes Ala. Admin. Code r. 810-2-4-.09
Chapter 810-2-4Open chapter PDF ↗R.810-2-4-810-2-4-.10 Deduction For The Book Value Of Air Or Water Pollution Control Equipment (Repealed)
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Deduction For The Book Value Of Air Or Water Pollution Control Equipment (Repealed) Notes Ala. Admin. Code r. 810-2-4-.10
Chapter 810-2-4Open chapter PDF ↗R.810-2-4-810-2-4-.11 Deduction For The Book Value Of Goods, Wares, And Merchandise Held For Sale (Repealed)
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Deduction For The Book Value Of Goods, Wares, And Merchandise Held For Sale (Repealed) Notes Ala. Admin. Code r. 810-2-4-.11
Chapter 810-2-4Open chapter PDF ↗R.810-2-4-810-2-4-.12 Deduction For The Amount Of Capital Stock Owned In Domestic Corporations (Repealed)
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Deduction For The Amount Of Capital Stock Owned In Domestic Corporations (Repealed) Notes Ala. Admin. Code r. 810-2-4-.12
Chapter 810-2-4Open chapter PDF ↗R.810-2-4-810-2-4-.13 Deduction For The Cost Or Other Appropriate Carrying Amount Of Capital Stock Owned In Foreign Corporations (Repealed)
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Deduction For The Cost Or Other Appropriate Carrying Amount Of Capital Stock Owned In Foreign Corporations (Repealed) Notes Ala. Admin. Code r. 810-2-4-.13
Chapter 810-2-4Open chapter PDF ↗R.810-2-4-810-2-4-.15 Deduction For The Book Value Of Motor Vehicles Otherwise Assessed For Ad Valorem Tax Purposes (Repealed)
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Deduction For The Book Value Of Motor Vehicles Otherwise Assessed For Ad Valorem Tax Purposes (Repealed) Notes Ala. Admin. Code r. 810-2-4-.15
Chapter 810-2-4Open chapter PDF ↗R.810-2-4-810-2-4-.16 Deduction For Industrial Development Board Property (Repealed)
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Deduction For Industrial Development Board Property (Repealed) Notes Ala. Admin. Code r. 810-2-4-.16
Chapter 810-2-4Open chapter PDF ↗R.810-2-4-810-2-4-.17 Deduction For Leasehold Improvements (Repealed)
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Deduction For Leasehold Improvements (Repealed) Notes Ala. Admin. Code r. 810-2-4-.17
Chapter 810-2-4Open chapter PDF ↗R.810-2-4-810-2-4-.18 Deduction For Income Taxes, Federal And State, Paid On Ordinary Income Of A Domestic Alabama S Corporation (Repealed)
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Deduction For Income Taxes, Federal And State, Paid On Ordinary Income Of A Domestic Alabama S Corporation (Repealed) Notes Ala. Admin. Code r. 810-2-4-.18
Chapter 810-2-4Open chapter PDF ↗R.810-2-4-810-2-4-.19 New Corporations Filing Requirements (Repealed)
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New Corporations Filing Requirements (Repealed) Notes Ala. Admin. Code r. 810-2-4-.19
Chapter 810-2-4Open chapter PDF ↗R.810-2-4-810-2-4-.20 Dividends Payable Treated As Assets Of Corporations (Repealed)
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Dividends Payable Treated As Assets Of Corporations (Repealed) Notes Ala. Admin. Code r. 810-2-4-.20
Chapter 810-2-4Open chapter PDF ↗R.810-2-4-810-2-4-.21 Corporations Paying Taxes Need Not File List Of Shareholders (Repealed)
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Corporations Paying Taxes Need Not File List Of Shareholders (Repealed) Notes Ala. Admin. Code r. 810-2-4-.21
Chapter 810-2-4Open chapter PDF ↗