Alabama Administrative Code

Notes Ala. Admin. Code r. 810-2-5-.01 Filed July 19, 1993, withdrawn August 5, 1993. Filed August 13, 1993. Amended: Filed December 21, 1993. Effective January 25, 1994. Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 12, September 28, 2018, eff. 10/15/2018. Au…

Notes Ala. Admin. Code r. 810-2-5-.02 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 12, September 28, 2018, eff. 10/15/2018. Author: Statutory Authority: Code of Ala. 1975, § 40-24-3.

Notes Ala. Admin. Code r. 810-2-5-.03 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 12, September 28, 2018, eff. 10/15/2018. Author: Statutory Authority: Code of Ala. 1975, § 40-24-3.

Notes Ala. Admin. Code r. 810-2-5-.04 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 12, September 28, 2018, eff. 10/15/2018. Author: Statutory Authority: Code of Ala. 1975, § 40-24-3.

Notes Ala. Admin. Code r. 810-2-5-.05 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 12, September 28, 2018, eff. 10/15/2018. Author: Statutory Authority: Code of Ala. 1975, § 40-24-3.

Notes Ala. Admin. Code r. 810-2-6-.01 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 11, August 31, 2018, eff. 9/24/2018. Author: Statutory Authority: Code of Ala. 1975, § 40-14-44.

Notes Ala. Admin. Code r. 810-2-6-.02 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 11, August 31, 2018, eff. 9/24/2018. Author: Statutory Authority: Code of Ala. 1975, § 40-14-44.

Notes Ala. Admin. Code r. 810-2-6-.03 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 11, August 31, 2018, eff. 9/24/2018. Author: Statutory Authority: Code of Ala. 1975, § 40-14-44.

Notes Ala. Admin. Code r. 810-2-6-.04 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 11, August 31, 2018, eff. 9/24/2018. Author: Statutory Authority: Code of Ala. 1975, § 40-14-44.

Notes Ala. Admin. Code r. 810-2-6-.05 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 11, August 31, 2018, eff. 9/24/2018. Author: Statutory Authority: Code of Ala. 1975, § 40-14-70.

Notes Ala. Admin. Code r. 810-2-6-.06 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 11, August 31, 2018, eff. 9/24/2018. Author: Statutory Authority: Code of Ala. 1975, § 40-24-3.

Notes Ala. Admin. Code r. 810-2-6-.07 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 11, August 31, 2018, eff. 9/24/2018. Author: Statutory Authority: Code of Ala. 1975, § 40-24-3.

Notes Ala. Admin. Code r. 810-2-6-.08 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 11, August 31, 2018, eff. 9/24/2018. Author: Statutory Authority: Code of Ala. 1975, § 40-24-3.

Notes Ala. Admin. Code r. 810-2-6-.09 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 11, August 31, 2018, eff. 9/24/2018. Author: Statutory Authority: Code of Ala. 1975, § 40-24-3.

Notes Ala. Admin. Code r. 810-2-6-.10 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 11, August 31, 2018, eff. 9/24/2018. Author: Statutory Authority: Code of Ala. 1975, § 40-24-3.

Notes Ala. Admin. Code r. 810-2-6-.11 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 11, August 31, 2018, eff. 9/24/2018. Author: Statutory Authority: Code of Ala. 1975, § 40-24-3.

Notes Ala. Admin. Code r. 810-2-6-.12 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 11, August 31, 2018, eff. 9/24/2018. Author: Statutory Authority: Code of Ala. 1975, § 40-24-3.

Notes Ala. Admin. Code r. 810-2-6-.13 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 11, August 31, 2018, eff. 9/24/2018. Author: Statutory Authority: Code of Ala. 1975, § 40-24-3.

Notes Ala. Admin. Code r. 810-2-6-.14 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 11, August 31, 2018, eff. 9/24/2018. Author: Statutory Authority: Code of Ala. 1975, § 40-24-3.

Notes Ala. Admin. Code r. 810-2-6-.15 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 11, August 31, 2018, eff. 9/24/2018. Author: Statutory Authority: Code of Ala. 1975, § 40-24-3.

Notes Ala. Admin. Code r. 810-2-6-.16 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 11, August 31, 2018, eff. 9/24/2018. Author: Statutory Authority: Code of Ala. 1975, § 40-14-44.

Notes Ala. Admin. Code r. 810-2-6-.17 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 11, August 31, 2018, eff. 9/24/2018. Author: Statutory Authority: Code of Ala. 1975, § 40-24-3.

Notes Ala. Admin. Code r. 810-2-6-.18 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 11, August 31, 2018, eff. 9/24/2018. Author: Statutory Authority: Code of Ala. 1975, § 40-14-44.

Notes Ala. Admin. Code r. 810-2-6-.19 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 11, August 31, 2018, eff. 9/24/2018. Author: Statutory Authority: Code of Ala. 1975, § 40-14-44.

Notes Ala. Admin. Code r. 810-2-6-.20 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 11, August 31, 2018, eff. 9/24/2018. Author: Statutory Authority: Code of Ala. 1975, § 40-24-3.

Notes Ala. Admin. Code r. 810-2-6-.21 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 11, August 31, 2018, eff. 9/24/2018. Author: Statutory Authority: Code of Ala. 1975, § 40-24-3.

Notes Ala. Admin. Code r. 810-2-6-.22 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 11, August 31, 2018, eff. 9/24/2018. Author: Statutory Authority: Code of Ala. 1975, § 40-24-3.

Notes Ala. Admin. Code r. 810-2-6-.23 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 11, August 31, 2018, eff. 9/24/2018. Author: Statutory Authority: Code of Ala. 1975, § 40-24-3.

Notes Ala. Admin. Code r. 810-2-6-.24 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 11, August 31, 2018, eff. 9/24/2018. Author: Statutory Authority: Code of Ala. 1975, § 40-24-3.

Notes Ala. Admin. Code r. 810-2-6-.25 Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 11, August 31, 2018, eff. 9/24/2018. Author: Statutory Authority: Code of Ala. 1975, § 40-24-3.

(1) This chapter sets forth the rules to be used by the Alabama Department of Revenue in the administration of Sections 40-18-190 through 40-18-203, Code of Ala. 1975, as amended. These rules are promulgated to implement and clarify the procedures to be used by an Investing Compa…

(1) Scope. This regulation applies to the designation of one Investing Company, which is a participant in a Joint Venture with one or more Investing Companies, to act as the sole Reporting Company on behalf of the group of Investing Companies. This regulation also applies to the …

(1) Scope. This regulation applies to the minimum criteria required for a Project to qualify for the Capital Credit and continuing availability requirements. (2) Definition. Terms defined in Reg. 810-2-7-.01 are incorporated herein by reference for purposes of this regulation, un…

(1) Scope. This regulation specifies the amount of Capital Credit available to an Investing Company or Companies or its shareholders, partners, members, owners or beneficiaries. (2) Definitions. Terms defined in Reg. 810-2-7-.01 are incorporated herein by reference for purposes o…

(1) Scope. This regulation applies to the method by which a Reporting Company shall specify the method by which income generated by or arising out of a Qualifying Project will be determined. (2) Definitions. The following terms have the meaning ascribed to them for purposes of th…

(1) Scope. This regulation applies to the written agreement between the Department and the Investing Company or Companies with respect to Qualifying Projects undertaken by partnerships, limited liability companies or other Joint Ventures and the method by which the Qualifying Pro…

(1) Scope. This regulation applies to the Affidavit that is required to be filed with the Department which states that the Investing Company was, during the tax year for which the Capital Credit was claimed, in complete compliance with Section 40-18-198, Code of Ala. 1975, as ame…

The election to receive the Capital Credit for those entities approved by the State Industrial Development Authority prior to January 16, 1995 expired on December 31, 1996. Authors: Jeannie K. Brown, Kelly M. Graham Notes Ala. Admin. Code r. 810-2-7-.08 New Rule: Filed November 9…

(1) For tax years beginning after December 31, 1999, the taxable income used to compute the tax rate for the Alabama Business Privilege Tax shall be determined as follows: (a) C Corporations. 1. The taxable income used to determine the tax rate for the privilege tax shall be the …

(1) For tax years beginning after December 31, 1999, taxpayers engaged in multistate operations will determine the Apportionment Factors used to compute Alabama net worth as follows: (a) C Corporations, S Corporations, Limited Liability Entities, Real Estate Investment Trusts, an…

A paid preparer may execute and file the business privilege tax return, extension request, and the annual report, if a power of attorney is on file, or is filed simultaneously with the return, etc., authorizing this action. Otherwise, the return, etc. must be executed by one of t…

(1) Scope. This rule is issued pursuant to Section 40-2A-7(a)(5), Code of Ala 1975, to provide guidance to business entities subject to the Business Privilege Tax to transition from a calendar year tax basis to a fiscal year tax basis and provide for the computation of a tax obli…

(1) Any entity qualifying to elect status as an Electing Family Limited Liability Entity as defined by § 40-14A-1(h), Code of Ala. 1975, must file with the Department of Revenue an annual election to be taxed as a family limited liability entity for the taxable year represented b…

(1) All entities other than financial institutions as discussed in paragraph (2) below required under § 40-14A-25 to file an Alabama Business Privilege Tax ("BPT") Return with the department shall file no later than the due date of the corresponding Federal Income Tax Return as r…

(1) For purposes of administering the Alabama business privilege tax law levied by § 40-14A-22, Code of Ala. 1975, effective with business privilege taxable years beginning on or after January 1, 2009, and business privilege tax determination periods beginning on or after January…

(1) Scope. This regulation provides guidance concerning the Alabama business privilege tax filing requirements for certain disregarded entities and the owners of the disregarded entities. (2) Net Worth Computation of Disregarded Entities. Section 40-14A-23, Code of Ala. 1975, est…

(1) Scope. This regulation provides guidance concerning the general filing requirements for taxpayers subject to the Alabama business privilege tax. (a) Section 40-14A-22, Code of Ala. 1975, levies the annual Alabama business privilege tax on every corporation, limited liability …

Notes Ala. Admin. Code r. 810-2-8-.11 New Rule: Filed May 25, 2011; effective June 29, 2011. Repealed by Alabama Administrative Monthly Volume XXXIV, Issue No. 03, December 31, 2015, eff. 1/13/2016. Authors: Neal Hearn, Brenda J. Russ, Cathy McCary, CPA Statutory Authority: Code …

(1) SCOPE - This rule defines certain terms used in connection with the Alabama Business Modernized E-File Program. (2) Definitions: (a) XML Schema - A single file or collection of files that describe the structure of an XML instance document along with rules for data content and…

(1) SCOPE - This rule defines the information required for the Business Privilege Tax declaration for electronic filing through the Alabama Business Modernized E-File Program (MeF). (2) The Business Privilege Tax Declaration for Electronic Filing requires the following informatio…