Alabama Administrative Code

Notes Ala. Admin. Code r. 810-8-5-.04 New Rule: Filed October 15, 1998; effective date November 19, 1998. Repealed: Filed September 7, 2012; effective October 12, 2012. Author: Raymond F. Atkins Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-12-396.

(1) Scope: A wholesale lumber and timber dealer is one who buys and resells lumber and timber at wholesale in substantially the same condition as when purchased. This regulation provides definitions and clarifications for the enforcement of Section 40-12-121, Code of Ala. 1975. (…

(1) PURPOSE: To clarify who is liable for the forest products taxes on certain forest products and to provide guidance on the application of the taxes. (2) DEFINITIONS: Definitions related to terms used in this rule may be found in § 9-13-80, Code of Ala. 1975. (3) TAX RATES: Tax…

Notes Ala. Admin. Code r. 810-8-5-.07 New Rule: Filed January 17, 2003; effective February 21, 2003. Repealed: Filed July 30, 2012; effective September 3, 2012. Authors: Mike Gamble, Ella Stubbs Jones Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)5, 40-12-398.

Notes Ala. Admin. Code r. 810-8-5-.08 New Rule: Filed January 17, 2003; effective February 21, 2003. Repealed: Filed July 30, 2012; effective September 3, 2012. Author: Ella Stubbs Jones Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-12-398.

Notes Ala. Admin. Code r. 810-8-5-.09 New Rule: Filed January 17, 2003; effective February 21, 2003. Repealed: Filed July 30, 2012; effective September 3, 2012. Author: Mike Gamble Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)5, 40-12-398.

(1) PURPOSE: Section 11-51-193(a), Code of Ala. 1975, requires that the Department of Revenue compose a list of all state boards and agencies that regulate the licensing of businesses or occupations under their jurisdiction. This list is to be distributed to all municipal license…

(1) PURPOSE: Section 11-51-193, Code of Ala. 1975, requires the Department of Revenue to distribute a list of state regulatory boards and agencies to all municipal license officers. In order to ensure that the list of regulatory boards and agencies is received at the proper place…

Notes Ala. Admin. Code r. 810-8-5-.12 New Rule: Filed January 29, 2007; effective March 5, 2007. Amended: Filed August 15, 2008; effective September 19, 2008. Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 01, October 31, 2017, eff. 12/14/2017. Author: Ella Jo…

Notes Ala. Admin. Code r. 810-8-5-.13 New Rule: Filed November 17, 2009, effective December 22, 2009. Repealed: Filed June 27, 2012; effective August 1, 2012. Authors: Mike Gamble, Loretta Nelson Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), Title 40, Chapter 30.…

Notes Ala. Admin. Code r. 810-8-5-.14 New Rule: Filed July 30, 2012, effective September 3, 2012. Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 01, October 31, 2017, eff. 12/14/2017. Author: Alisa G. Johnson Statutory Authority: Code of Ala. 1975, § 40-2A-7(a…

(1) PURPOSE: (a) Act 2006-586 was passed in the 2006 Regular Session of the Alabama Legislature and signed into law on April 26, 2006. This Act was codified in Title 11, Section 51, Article 2. Section 11-51-90 requires the Department of Revenue to distribute information every fiv…

Notes Ala. Admin. Code r. 810-8-5-.16 New Rule: Filed August 22, 2012, effective September 26, 2012. Repealed by Alabama Administrative Monthly Volume XXXVIII, Issue No. 02, November 29, 2019, eff. 1/13/2020. Author: Loretta Nelson Statutory Authority: Code of Ala. 1975, § 40-2A-…

(1) PURPOSE: Section 40-12-414, Code of Ala. 1975, requires Alabama automotive dismantler and parts recyclers to deliver to the Commissioner a continuing surety bond in the amount prescribed in Section 40-12-398. (2) BOND FORM: The bond form must be in a form as prescribed in the…

Notes Ala. Admin. Code r. 810-8-5-.18 New Rule: Filed July 26, 2013, effective August 30, 2013. Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 01, October 31, 2017, eff. 12/14/2017. Author: Alisa Johnson Authority: Code of Ala. 1975, §§ 40-2A-7(a)5, Title 40, …

(1) Act 2014-331 was signed into law on April 7, 2014 and becomes effective on July 1, 2014. In accordance with Section 40-1-49, Code of Ala. 1975, as created by this Act, the Department of Revenue, by administrative rule, shall suspend the collection of a tax or fee when the cos…

(1) PURPOSE: Oil and gas severed from the soil or waters or from beneath the soil or waters of Alabama are taxed on their gross value at the point of production. This regulation establishes a regime for determining that value in non-market transactions. § 40-20-2(a)(1), Code of A…

(1) Act No. 2009-147 amended the oil and gas tax statutes and became effective May 1, 2009. This Act changed the method by which production and privilege taxes are calculated for offshore wells producing at depths greater than 8,000 feet. In accordance with this Act, offshore pro…

(1) Section 40-20-8, Code of Ala. 1975, states the following regarding oil and gas privilege taxes: "Ten percent of all taxes herein levied and collected on oil and gas produced from oil or gas wells located within the corporate limits or the police jurisdiction of any municipali…

Notes Ala. Admin. Code r. 810-8-6-.04 Repealed by Alabama Administrative Monthly Volume XXXVIII, Issue No. 03, December 31, 2019, eff. 2/14/2020. Author: Loretta Nelson Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 9-17-26(d), 40-20-4(d), Title 40, Chapter 30.…

This chapter sets forth the rules to be used by the Alabama Department of Revenue in administering the Alabama Uniform Severance Tax as codified in Code of Ala. 1975, Title 40, Chapter 13, Article 3. Notes Ala. Admin. Code r. 810-8-7-.01 New Rule: Filed December 7, 2012; effectiv…

(1) The definitions of terms contained in Code of Ala. 1975, Section 40-13-51, are incorporated into this chapter by reference. In addition, the following terms shall have the meaning ascribed to them for the purpose of clarification and for the enforcement of Title 40, Code of A…

(1) The following minerals are not subject to the Alabama Uniform Severance Tax. No quantities of these minerals should be reported to the Department on the monthly Uniform Severance Tax returns. (a) Exempt Products: 1. Marble and marble by-products, 2. Iron ore - Materials subje…

(1) Purchases made by a "person" as defined in Title 40, Section 13 are subject to the tax. A person is any individual or individuals, partnership, limited partnership, corporation, limited liability company, limited liability partnership, business trust, or any other association…

(1) It is the producer's responsibility to collect the tax from the first purchaser at the time of sale or delivery unless the severed materials qualify for an exemption. The tax attaches at the point the products are sold or delivered by a producer to the first purchaser. (2) Th…

(1) First purchasers receiving exempt product which will be processed into a finished aggregate or limestone product for resale are required to remit the tax when the product is sold and transported on a public road in this State. (a) Purchasers claiming an exemption must provide…

(1) MANUFACTURED OR PROCESSED SEVERED MATERIALS: Severed materials are subject to the severance tax if used by the operator, producer or purchaser in a manufacturing process to produce a product which is later sold by the operator, producer or purchaser as tangible personal prope…

All natural minerals which are severed by the producer or received by a first purchaser that will later process the materials into a finished aggregate or limestone product for resale measured by the ton must be reported by the ton to the Department on the monthly severance tax r…

Notes Ala. Admin. Code r. 810-8-X-.01 Filed April 10, 1987. Repealed: Filed January 27, 2014; effective March 3, 2014. Author: Alisa Johnson Statutory Authority: Code of Ala. 1975, §§ 40-1-5, 40-2-11, 40-12-392, 40-12-411, 40-13-2, 40-13-34, 40-17-18, 40-17-152, 40-17-171, 40-17-…

Notes Ala. Admin. Code r. 810-9-1-.01 Amended: Filed June 6, 2001; effective July 11, 2001. Amended by Alabama Administrative Monthly Volume XXXIV, Issue No. 10, July 29, 2016, eff. 8/29/2016. Repealed by Alabama Administrative Monthly Volume XXXIX, Issue No. 11, August 31, 2021,…

(1) Every financial institution, as defined in Chapter 16, Title 40, Code of Ala. 1975, must make and file a return with the department by the taxpayer's corresponding federal income tax or federal information return due date. The return must be made on the form prescribed by the…

Notes Ala. Admin. Code r. 810-9-1-.03 Amended: Filed June 6, 2001, effective July 11, 2001. Amended by Alabama Administrative Monthly Volume XXXVI, Issue No. 01, October 31, 2017, eff. 12/4/2017. Repealed by Alabama Administrative Monthly Volume XXXIX, Issue No. 11, August 31, 20…

(1) There may be taken as a direct credit against the tax the amounts of taxes (other than the Financial Institution Excise Tax and certain license taxes) levied on the institution by the State of Alabama or its political subdivisions. (2) Any amounts claimed as direct credits ag…

(1) SCOPE. This rule applies to financial institutions subject to the Alabama financial institution excise tax and to any determination of net income from multistate operations to which Section 40-16-1, Code of Ala. 1975, applies and to the related supporting statements required …

(1) Financial Institutions may deduct Federal Income Tax (FIT) paid or accrued during the taxable year in accordance with the taxpayer's method of accounting used in computing taxable income.(a) Cash Basis Taxpayer. A cash basis taxpayer must deduct federal income tax in the year…

(1) A financial institution or financial institution qualified corporate group will be granted an automatic extension to file its Alabama Financial Institution Excise Tax Return consistent with the extension allowed for the taxpayer's corresponding Federal Income Tax or Federal I…

(1) The department will participate with the Internal Revenue Service in the Federal/State Electronic Filing Program for the joint electronic filing of Financial Institution Excise Tax Returns, effective for tax years beginning on or after January 1, 2022. Notes Ala. Admin. 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 Financial Institution Excise Tax declaration for electronic filing through the Alabama Business Modernized E-File Program (MeF). (2) The Financial Institution Excise Tax Declaration for Electronic Filing requires the …

(1) SCOPE - This rule explains the requirements for software developers to obtain and sustain active approval to provide software that allows Financial Institution Excise Tax returns to be electronically filed through the Alabama Business Modernized E-File program. (2) Software d…

(1) SCOPE - This rule explains the requirements for electronic return originators and transmitters (not to include software developers - See Rule 810-9-1-.11) to obtain and sustain active approval to serve as the department electronic filing agent to transmit returns through the …

(1) SCOPE - To define the filing and payment requirements for an Alabama electronic Financial Institution Excise Tax return filed through the Alabama Business Modernized E-File program. Terms are defined to clarify when an electronic return is considered to be timely filed for ac…

Notes Ala. Admin. Code r. 810-9-2-.01 Repealed by Alabama Administrative Monthly Volume XXXVII, Issue No. 02, November 30, 2018, eff. 12/31/2018. Author: Statutory Authority: Code of Ala. 1975, § 40-16-3(e).

Notes Ala. Admin. Code r. 810-9-2-.02 Repealed by Alabama Administrative Monthly Volume XXXVII, Issue No. 02, November 30, 2018, eff. 12/31/2018. Author: Statutory Authority: Code of Ala. 1975, § 40-16-3(e).

Notes Ala. Admin. Code r. 810-9-2-.03 Repealed by Alabama Administrative Monthly Volume XXXVII, Issue No. 02, November 30, 2018, eff. 12/31/2018. Author: Statutory Authority: Code of Ala. 1975, § 40-16-3(e).

Notes Ala. Admin. Code r. 810-9-2-.04 Repealed by Alabama Administrative Monthly Volume XXXVII, Issue No. 02, November 30, 2018, eff. 12/31/2018. Author: Statutory Authority: Code of Ala. 1975, § 40-16-3(e).

Notes Ala. Admin. Code r. 810-9-2-.05 Repealed by Alabama Administrative Monthly Volume XXXVII, Issue No. 02, November 30, 2018, eff. 12/31/2018. Author: Statutory Authority: Code of Ala. 1975, § 40-16-3 -(e).

Notes Ala. Admin. Code r. 810-9-2-.06 Repealed by Alabama Administrative Monthly Volume XXXVII, Issue No. 02, November 30, 2018, eff. 12/31/2018. Author: Statutory Authority: Code of Ala. 1975, § 40-16-3(e).

Notes Ala. Admin. Code r. 810-9-2-.07 Repealed by Alabama Administrative Monthly Volume XXXVII, Issue No. 02, November 30, 2018, eff. 12/31/2018. Author: Statutory Authority: Code of Ala. 1975, § 40-16-3(e).

Notes Ala. Admin. Code r. 810-9-2-.08 Repealed by Alabama Administrative Monthly Volume XXXVII, Issue No. 02, November 30, 2018, eff. 12/31/2018. Author: Statutory Authority: Code of Ala. 1975, § 40-16-3(e).