810. Alabama Department of Revenue
Index
- Chapter 810-1-1. Description of Organization
- Chapter 810-1-2. Procedures and Rules For Rulemaking, Public Hearings; Dec Laratory Rulings
- Chapter 810-1-3. Procedures and Rules For the Operation and Management of the Administrative Law Division Charged With Conducting Contested Case Proceedings and the Procedures Applicable to Said Proceedings
- Chapter 810-1-4. Practice and Procedure For Conducting Administrative Hearings of Contested Cases
- Chapter 810-1-5. Timely Mailing of Returns, Statements, Other Documents Or Making Payments Constitutes Timely Filing
- Chapter 810-1-6. Administrative Rules and Procedures Applicable to All Taxing Divisions of the Department of Revenue
- Chapter 810-2-1. Corporations
- Chapter 810-2-2. Permit Fees
- Chapter 810-2-3. [Repealed]
- Chapter 810-2-4. Shares Tax (Repealed)
- Chapter 810-2-5. Registration of Securities (Repealed)
- Chapter 810-2-6. Franchise Tax and Securities Recording Forms and Returns
- Chapter 810-2-7. Capital Credit Regulations
- Chapter 810-2-8. Alabama Business Privilege Tax and Corporate Shares Tax
- Chapter 810-3-1.1. Operating Rules
- Chapter 810-3-2. Persons and Subjects Generally Subject to Tax
- Chapter 810-3-2.1. Exempt Income For Foreign Missionary Service
- Chapter 810-3-3. Income of Officers Or Agents of the United States, Etc
- Chapter 810-3-4. Any Income Received From Obligations of the United States
- Chapter 810-3-5. Tax On Individuals
- Chapter 810-3-6. Gain Or Loss - Basis of Property; Adjusted Basis
- Chapter 810-3-7. Gain Or Loss - Determination of Amount
- Chapter 810-3-8. Recognition of Gain Or Loss
- Chapter 810-3-10. Distribution of Stock Pursuant to Order Enforcing the Federal Anti-Trust Laws
- Chapter 810-3-11. Inventory
- Chapter 810-3-13. Net Income of Individuals - Computations
- Chapter 810-3-14. Gross Income of Individuals
- Chapter 810-3-15. Deductions For Individuals Generally
- Chapter 810-3-15.2. Net Operating Loss
- Chapter 810-3-15.3. Deductions For Health Insurance Premiums
- Chapter 810-3-16. Basis For Depreciation and Depletion
- Chapter 810-3-17. Items Not Deductible
- Chapter 810-3-19. Exemptions - Generally
- Chapter 810-3-19.1. Severance Pay Exemption
- Chapter 810-3-20. Military Retirement Benefits
- Chapter 810-3-21. Credit For Taxes Paid On Income From Sources Outside the State
- Chapter 810-3-24. Taxation of Partnerships
- Chapter 810-3-24.1. Composite Return and Payment By Nonresident Owner of Subchapter K Entity
- Chapter 810-3-24.2. Pass-Through Entity Composite Returns and Qualified Investment Partnership (Qip) Requirements
- Chapter 810-3-25. Estates and Trusts
- Chapter 810-3-26. Information From Source of Income
- Chapter 810-3-27. Individual Taxpayers' Returns
- Chapter 810-3-28. Partnership Returns
- Chapter 810-3-29. Fiduciary Returns
- Chapter 810-3-30. Return When Accounting Period Changes
- Chapter 810-3-31. Imposition of Income Tax On Corporations
- Chapter 810-3-32. Exemption of Certain Organizations, Associations, Etc
- Chapter 810-3-34. Gross Income of Corporations Defined
- Chapter 810-3-35. Deductions Allowed Corporations Generally
- Chapter 810-3-35.1. Assessment of Income Taxes - Deduction For a Limited Net Operating Loss Carryforward For Corporations
- Chapter 810-3-36. Distribution By Corporations
- Chapter 810-3-38. Additional Credits and Deductions Allowed For Corporations
- Chapter 810-3-39. Corporation Returns
- Chapter 810-3-40. Assessment of Income Taxes
- Chapter 810-3-42. Time and Method of Payment of Income Tax
- Chapter 810-3-43. Tax Paid Through Mistake Or Error
- Chapter 810-3-44. Installment Basis
- Chapter 810-3-45. Period of Limitation Upon Assessment and Collection - Established; Request For Prompt Assessment (Repealed)
- Chapter 810-3-47. Limitations Upon Civil Actions and Proceedings By Taxpayer (Repealed)
- Chapter 810-3-49. Assessment of Tax and Penalties Against Those Failing to Make Returns (Repealed)
- Chapter 810-3-53. [Repealed]
- Chapter 810-3-60. Alabama Accountability Act-Parent Tax Credits
- Chapter 810-3-61. Alabama Accountability Act - Credits For Scholarship Granting Organizations
- Chapter 810-3-70. Definitions
- Chapter 810-3-71. Withholding Tax
- Chapter 810-3-72. Included and Excluded Wages
- Chapter 810-3-73. Withholding Certificates
- Chapter 810-3-73.1. Provisional Construction Employers
- Chapter 810-3-74. Payment of Amounts Withheld
- Chapter 810-3-75. Statement to Be Furnished Employee
- Chapter 810-3-76. Liability For Tax Withheld
- Chapter 810-3-77. Refund to Employer
- Chapter 810-3-78. Credit For Tax Withheld
- Chapter 810-3-79. Overpayment of Tax
- Chapter 810-3-80. Penalties
- Chapter 810-3-81. Optional Short Form Returns (Repealed)
- Chapter 810-3-82. Declaration of Estimated Tax
- Chapter 810-3-83. Payment of Estimated Tax (Repealed)
- Chapter 810-3-84. Employee Business Expense
- Chapter 810-3-100. Setoff Debt Collection
- Chapter 810-3-120. Active Solar Energy Tax Credits
- Chapter 810-3-121. Passive Solar Energy Tax Credits
- Chapter 810-3-135. Income Tax Credits
- Chapter 810-3-136. Historical Rehabilitation Tax Credit
- Chapter 810-3-137. Historical Rehabilitation Tax Credit of 2017
- Chapter 810-3-160. Requirements For Qualification As an Alabama S Corporation
- Chapter 810-3-161. Computing Taxable Income of an Alabama S Corporation
- Chapter 810-3-162. Income to Be Reported By Shareholders
- Chapter 810-3-163. Taxation of Transactions Individuals Related to Shareholders of an Alabama S Corporation
- Chapter 810-3-164. Computation of Adjustments to a Shareholder's Basis In the Stock and Indebtedness of an Alabama S Corporation
- Chapter 810-3-165. Taxation of Actual Distributions By an Alabama S Corporation
- Chapter 810-3-166. Computation of the Alabama Accumulated Adjustments Account
- Chapter 810-3-167. Applicability of Income Tax Rules and Regulations to Alabama S Corporations and Shareholders
- Chapter 810-3-168. Net Operating Loss Deduction Not Applicable to an Alabama S Corporation
- Chapter 810-3-169. Adjustments to the Earnings and Profits Account of an Alabama S Corporation
- Chapter 810-3-170. [Repealed]
- Chapter 810-3-171. Computation of Each Shareholder's Share of the Income, Loss, Deduction and Credit From an Alabama S Corporation
- Chapter 810-3-172. Computation of the Transition Period After Termination of Status As an Alabama S Corporation
- Chapter 810-3-173. Application of Internal Revenue Service Rules and Regulations to Alabama S Corporations and Their Shareholders
- Chapter 810-3-174. Tax Imposed On Certain Built-In Gains
- Chapter 810-3-175. Passive Investment Income Tax
- Chapter 810-3-176. Composite Returns
- Chapter 810-3-200. Income Tax Forms Appendix I
- Chapter 810-4-1. Ad Valorem Tax
- Chapter 810-4-2. Requirements For Reporting, Registering, and Assessing Manufactured Homes
- Chapter 810-4-3. Requirements For Assessing and Granting of Abatement of Noneducational Ad Valorem Taxes On Certain Industrial Property
- Chapter 810-4-4. Guidelines and Procedures For Payment to Certain Certified Appraisers, Mappers Or Tax Administrators
- Chapter 810-4-5. Ad Valorem Assessment Procedures
- Chapter 810-4-6. Clarification of Procedures For Tax Lien Auction and Tax Lien Sale
- Chapter 810-5-1. Vehicle Registration
- Chapter 810-5-2. Certificate of Title Required
- Chapter 810-5-3. Exclusion - Mobile Homes
- Chapter 810-5-4. Designated Agents
- Chapter 810-5-5. Applications For Certificate of Title
- Chapter 810-5-6. Issuance and Title Records
- Chapter 810-5-7. Use of Duplicate Copy of Application As Permit to Operate Motor Vehicle
- Chapter 810-5-8. Mandatory Liability Insurance
- Chapter 810-5-9. International Fuel Tax Agreement
- Chapter 810-5-12. Dealer License
- Chapter 810-5-17. Scrapping, Dismantling, Or Destroying Vehicle
- Chapter 810-5-19. Security Interest On Title Vehicle
- Chapter 810-5-26. Powers of the Department
- Chapter 810-5-27. Hearings
- Chapter 810-5-31. Schedule of Fees and Commissions
- Chapter 810-5-41. Salvage and Automotive Vehicles
- Chapter 810-5-50. Auto Title and Anti-Theft Forms (Repealed)
- Chapter 810-5-75. Title Procedure
- Chapter 810-5-76. Odometer Disclosure
- Chapter 810-6-1. Gross Proceeds of Sales; Gross Receipts; Wholesale Sales, Sales At Wholesale; Retail Sales, Sales At Retail; Automotive Vehicles
- Chapter 810-6-2. Taxes Levied On Gross Sales and Gross Receipts; Applicable Tax Rates
- Chapter 810-6-3. Exemptions From Sales and Use Tax
- Chapter 810-6-4. Sales Tax Due Monthly; Filing of Reports; Records Required; Refunds; Interest; Hearings On Assessments; Examinations of Returns; Inter Alia
- Chapter 810-6-5. Use Tax Law; Contractors Gross Receipts Tax; Lodgings Tax; Rental Tax; Utility Taxes; Miscellaneous Rules
- Chapter 810-6-6. Forms (Repealed)
- Chapter 810-6-7. [Repealed]
- Chapter 810-7-1. Tobacco Tax Administration
- Chapter 810-7-2. Tobacco Tax Forms (Repealed)
- Chapter 810-8-1. Motor Fuel Regulations
- Chapter 810-8-2. Coal Severance Tax
- Chapter 810-8-3. Motor Fuels Forms (Repealed)
- Chapter 810-8-4. Interstate Motor Carriers (Repealed)
- Chapter 810-8-5. Natural Resources and License Tax Division
- Chapter 810-8-6. Oil and Gas Severance Tax
- Chapter 810-8-7. Alabama Uniform Severance Tax
- Chapter 810-8-X. Penalty For Delinquency In the Payment of Taxes
- Chapter 810-9-1. Financial Institution Excise Tax Rules
- Chapter 810-9-2. Financial Institution Excise Tax (Repealed)
- Chapter 810-10-1. Alabama Uniform Disposition of Unclaimed Property Act Administration (Repealed)
- Chapter 810-11-1. Boxing Rules
- Chapter 810-11-2. Wrestling Rules
- Chapter 810-11-3. Boxing and Wrestling Forms
- Chapter 810-12-1. 100% Penalty Assessments
- Chapter 810-13-1. Payment of Taxes Through Electronic Funds Transfer
- Chapter 810-14-1. Taxpayers; Bill of Rights and Uniform Revenue Procedures
- Chapter 810-15-1. Hospital Assessment For Medicaid
- Chapter 810-16-1. Film Production Tax Incentives
- Chapter 810-17-1. Economic Tax Incentives
- Chapter 810-27-1. Multistate Tax Compact
- Chapter 810-27-1-4. Multistate Tax Compact
- Chapter 810-27-1-7. Multistate Taxpayers: Recordkeeping For Sales, Use, Or Rental Tax Transactions