Alabama State Register
58 rulemaking notices from Department of Revenue.
Alabama Department of Revenue — 810-6-4-22.01 — Unabated State Construction Related Transaction Tax
Apr 30, 2026
new Rule in Sales Tax Due Monthly; Filing of Reports; Records Required; Refunds; Interest; Hearings On Assessments; Examinations of Returns; Inter Alia
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-4-1-.14 — Exemption Of $100,000 In Market Value For Tangible Personal Property
Jan 30, 2026
amend Rule in Exemption Of $40,000 In Market Value For Tangible Personal Property
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-6-4-.21.02 — Local Government Rate Notification Requirements for Sales, Use, Rental, and Lodgings Tax
Jan 30, 2026
amend Rule in Local Government Rate Notification Requirements For Sales, Use, Rental, And Lodgings Tax
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-6-4-.21.03 — County and Municipal Sales and Use Tax Exemptions
Jan 30, 2026
new Rule in Sales Tax Due Monthly; Filing of Reports; Records Required; Refunds; Interest; Hearings On Assessments; Examinations of Returns; Inter Alia
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-14-1-.16 — Uniform Revenue Procedures - Appeal From Final Assessment
Nov 26, 2025
amend Rule in Uniform Revenue Procedures - Appeal From Final Assessment
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-14-1-.22 — Denial Or Revocation Of Licenses, Account Numbers, Permits And Certificates (Including Motor Vehicle Certificates Of Title)
Nov 26, 2025
amend Rule in Denial Or Revocation Of Licenses, Account Numbers, Permits And Certificates (Including Motor Vehicle Certificates Of Title)
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-3-36-.01 — Electing Pass-Through Entity Returns
Nov 26, 2025
amend Rule in Electing Pass-Through Entity Returns
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-3-39-.12 — Alabama Requirements For Mandatory E-File Of Original Corporate Income Tax Returns
Sep 30, 2025
amend Rule in Alabama Requirements For Mandatory E-File Of Original Corporate Income Tax Returns
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-3-28-.07 — Alabama Requirements For Mandatory E-File Of Original Partnership/Limited Liability Company Income Tax Returns
Sep 30, 2025
amend Rule in Alabama Requirements For Mandatory E-File Of Original Partnership/Limited Liability Company Income Tax Returns
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-3-29-.08 — Alabama Requirements For Mandatory E-File Of Fiduciary Income Tax Returns
Sep 30, 2025
amend Rule in Alabama Requirements For Mandatory E-File Of Fiduciary Income Tax Returns
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-17-1-.03 — Rural Hospital Investment Tax Credit - General Guidelines
Aug 29, 2025
new Rule in Economic Tax Incentives
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-3-21-.04 — Rebated Allowed For Qualified Production Companies. Purpose
Aug 29, 2025
amend Rule in Rebated Allowed For Qualified Production Companies. Purpose
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-6-3-.01.04 — Agriculture Authorities
Jul 31, 2025
new Rule in Exemptions From Sales And Use Tax
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-6-3-.42.02 — Nonresidents, Sales To
Jul 31, 2025
amend Rule in Nonresidents, Sales To
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-6-3-.49 — Redevelopment Authorities
Jul 31, 2025
new Rule in Exemptions From Sales And Use Tax
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-6-3-.66 — Sales Tax Holiday For Severe Weather Preparedness
Jul 31, 2025
amend Rule in Sales Tax Holiday For Severe Weather Preparedness
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-6-3-.65 — Sales Tax Holiday For “Back-To-School”
Jul 31, 2025
amend Rule in Sales Tax Holiday For “Back-To-School”
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-6-3-.76 — Property Purchased for Export and Sales Tax Refunds on Certain Purchases of Tangible Personal Property in Alabama for Export to and Use in a Foreign Country.
Jun 30, 2025
amend Rule in Property Purchased For Export And Sales Tax Refunds On Certain Purchases Of Tangible Personal Property In Alabama For Export To And Use In A Foreign Country
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-7-1-.19 — Local Government Rate Notification Requirements for Tobacco Tax
Jun 30, 2025
amend Rule in Local Government Rate Notification Requirements For Tobacco Tax
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-7-1-.33 — Procedure for Reporting and Payment of State and State-Administered Heated Tobacco Products Tax
Jun 30, 2025
new Rule in Tobacco Tax Administration
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-7-1-.31 — Procedures for Disposition of Confiscated Tobacco Products
Jun 30, 2025
amend Rule in Procedures For Disposition Of Confiscated Tobacco Products
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-7-1-.07 — Computing Tobacco Tax on Give-Away Sample Cigarettes, Heated Tobacco Products, and Tobacco Products Other than Cigarettes
Jun 30, 2025
amend Rule in Computing Tobacco Tax On Give-Away Sample Cigarettes And Tobacco Products Other Than Cigarettes
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-7-1-.32 — E-Liquid And Alternative Nicotine Product Manufacturers Certification and Directory
Jun 30, 2025
amend Rule in E-Liquid And Alternative Nicotine Product Manufacturers Certification
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-7-1-.26 — Procedures for Reporting Sales of Tobacco Products for Resale in this State
Jun 30, 2025
amend Rule in Procedures For Reporting Sales Of Tobacco Products For Resale In This State
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue
Jun 30, 2025
repeal Rule in Fee For Costs Incurred In Providing Copies Of Privilege Records
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-14-1-.30.01 — Penalty For Failure To Timely File Tax
Dec 31, 2024
amend Rule in Penalty For Failure To Timely File Tax
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-6-5-.04.01 — Reciprocity For Municipal And County Sales, Gross Receipts, Use, And Rental Taxes
Dec 31, 2024
amend Rule in Reciprocity For Municipal And County Sales, Gross Receipts, Use, And Rental Taxes
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-3-135-.05 — Employer Tax Credit – General Guidelines
Nov 27, 2024
new Rule in Income Tax Credits
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-3-135-.04 — Volunteer Emergency Responders Credit – General Guidelines
Nov 27, 2024
new Rule in Income Tax Credits
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-3-75-.03 — Annual Returns Of Withholding Tax Information
Nov 27, 2024
amend Rule in Annual Returns Of Withholding Tax Information
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-3-135-.06 — Facility Tax Credit – General Guidelines
Nov 27, 2024
new Rule in Income Tax Credits
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-6-5-.22.01 — Collection and Reporting Requirements for Accommodations Intermediaries and Accommodations Providers
Oct 31, 2024
new Rule in Use Tax Law; Contractors Gross Receipts Tax; Lodgings Tax; Rental Tax; Utility Taxes; Miscellaneous Rules
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-17-1-.02 — Sweet Home Alabama Tourism Investment Act – General Guidelines
Sep 30, 2024
new Rule in Economic Tax Incentives
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-28-1 — The CHOOSE Act Program
Sep 30, 2024
new Chapter in unknown chapter
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue
Aug 30, 2024
repeal Rule in Information Submitted To The Department By The State Industrial Development Authority
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-6-3-.01.03 — Fencing for Agriculture Livestock Applications.
Aug 30, 2024
new Rule in Exemptions From Sales and Use Tax
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-3-72-.03 — Overtime Pay Exemption Pursuant to Act 2024-437: U.S. Fair Labor Standards Act Alignment
Aug 30, 2024
new Rule in Included and Excluded Wages
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-6-5-.29 — Oxygen And Durable Medical Equipment
Aug 30, 2024
amend Rule in Oxygen And Durable Medical Equipment Dispensed To Medicare Recipients By Participating Providers
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-3-72-.02 — Overtime Pay Exemption Pursuant To Act 2023-421: Hours Worked Above Forty Exclusion
Aug 30, 2024
amend Rule in Overtime Pay Exemption
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-3-78-.01 — Credit For Tax Withheld
Aug 30, 2024
amend Rule in Credit For Tax Withheld
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-6-5-.03 — Contractors' Gross Receipts Tax
Aug 30, 2024
amend Rule in Contractors' Gross Receipts Tax
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-6-5-.03.01 — Contractor's Gross Receipts Tax Discount
Aug 30, 2024
repealAndReplace Rule in Discounts Allowed On Payments Of Contractors Gross Receipts Tax Made Before Delinquency
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-3-75-.01 — Withholding Statement Furnished Employees
Aug 30, 2024
amend Rule in Withholding Statement Furnished Employees
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue
Jun 28, 2024
repeal Rule in Jeopardy Assessment - 100% Penalty
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-6-3-.67.02 — Ships, Sales Of
Jun 28, 2024
amend Rule in Ships, Sales Of
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-4-1-.28 — Uniform Procedures for the Limitation on Assessed Value Increases for Class II and Class III Real Property
Jun 28, 2024
new Rule in Ad Valorem Tax
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-2-8-.06 — Extension Of Time For Filing Of Business Privilege Tax Returns
Jun 28, 2024
amend Rule in Extension Of Time For Filing Of Business Privilege Tax Returns
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue
Jun 28, 2024
repeal Rule in General Rule - 100% Penalty For Willful Failure To Collect And Pay Over Tax Or Willful Attempt To Evade Or Defeat Tax
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue — 810-5-1-.238 — Registration Of Motor Vehicles Not Subject To Titling
Jun 28, 2024
amend Rule in Registration Of Motor Vehicles Not Subject To Titling
Proposed RegulationDepartment of RevenueOpen in State Register ↗Alabama Department of Revenue
Jun 28, 2024
repeal Rule in Job Development Fee
Proposed RegulationDepartment of RevenueOpen in State Register ↗