Title 810 - ALABAMA DEPARTMENT OF REVENUE

Chapter 810-1-1 - DESCRIPTION OF ORGANIZATION (§§ 810-1-1-.01 — 810-1-1-.08)
Chapter 810-1-2 - PROCEDURES AND RULES FOR RULEMAKING, PUBLIC HEARINGS; DEC LARATORY RULINGS (§§ 810-1-2-.01 — 810-1-2-.27)
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 (§§ 810-1-3-.01 — 810-1-3-.16)
Chapter 810-1-4 - PRACTICE AND PROCEDURE FOR CONDUCTING ADMINISTRATIVE HEARINGS OF CONTESTED CASES (§ 810-1-4)
Chapter 810-1-5 - TIMELY MAILING OF RETURNS, STATEMENTS, OTHER DOCUMENTS OR MAKING PAYMENTS CONSTITUTES TIMELY FILING (§ 810-1-5-.01)
Chapter 810-1-6 - ADMINISTRATIVE RULES AND PROCEDURES APPLICABLE TO ALL TAXING DIVISIONS OF THE DEPARTMENT OF REVENUE (§§ 810-1-6-.01 — 810)
Chapter 810-2-1 - CORPORATIONS (§§ 810-2-1-.01 — 810-2-1-.11)
Chapter 810-2-2 - PERMIT FEES (§§ 810-2-2-.01 — 810-2-2-.09)
Chapter 810-2-3 - [Repealed] (§§ 810-2-3-.01 — 810-2-3-.16)
Chapter 810-2-4 - SHARES TAX (REPEALED) (§§ 810-2-4-.01 — 810-2-4-.21)
Chapter 810-2-5 - REGISTRATION OF SECURITIES (REPEALED) (§§ 810-2-5-.01 — 810-2-5-.05)
Chapter 810-2-6 - FRANCHISE TAX AND SECURITIES RECORDING FORMS AND RETURNS (§§ 810-2-6-.01 — 810-2-6-.25)
Chapter 810-2-7 - CAPITAL CREDIT REGULATIONS (§§ 810-2-7-.01 — 810-2-7-.08)
Chapter 810-2-8 - ALABAMA BUSINESS PRIVILEGE TAX AND CORPORATE SHARES TAX (§§ 810-2-8-.01 — 810-2-8-.17)
Chapter 810-3-1.1 - OPERATING RULES (§ 810-3-1.1-.01)
Chapter 810-3-2 - PERSONS AND SUBJECTS GENERALLY SUBJECT TO TAX (§§ 810-3-2-.01 — 810-3-2-.03)
Chapter 810-3-2.1 - EXEMPT INCOME FOR FOREIGN MISSIONARY SERVICE (§ 810-3-2.1-.01)
Chapter 810-3-3 - INCOME OF OFFICERS OR AGENTS OF THE UNITED STATES, ETC (§ 810-3-3-.01)
Chapter 810-3-4 - ANY INCOME RECEIVED FROM OBLIGATIONS OF THE UNITED STATES (§ 810-3-4-.01)
Chapter 810-3-5 - TAX ON INDIVIDUALS (§ 810-3-5-.01)
Chapter 810-3-6 - GAIN OR LOSS - BASIS OF PROPERTY; ADJUSTED BASIS (§§ 810-3-6-.01 — 810-3-6-.17)
Chapter 810-3-7 - GAIN OR LOSS - DETERMINATION OF AMOUNT (§ 810-3-7-.01)
Chapter 810-3-8 - RECOGNITION OF GAIN OR LOSS (§§ 810-3-8-.01 — 810-3-8-.20)
Chapter 810-3-10 - DISTRIBUTION OF STOCK PURSUANT TO ORDER ENFORCING THE FEDERAL ANTI-TRUST LAWS (§ 810-3-10-.01)
Chapter 810-3-11 - INVENTORY (§ 810-3-11-.01)
Chapter 810-3-13 - NET INCOME OF INDIVIDUALS - COMPUTATIONS (§§ 810-3-13-.01 — 810-3-13-.04)
Chapter 810-3-14 - GROSS INCOME OF INDIVIDUALS (§§ 810-3-14-.01 — 810-3-14-.11)
Chapter 810-3-15 - DEDUCTIONS FOR INDIVIDUALS GENERALLY (§§ 810-3-15-.01 — 810-3-15-.27)
Chapter 810-3-15.2 - NET OPERATING LOSS (§ 810-3-15.2-.01)
Chapter 810-3-15.3 - DEDUCTIONS FOR HEALTH INSURANCE PREMIUMS (§ 810-3-15.3-.01)
Chapter 810-3-16 - BASIS FOR DEPRECIATION AND DEPLETION (§§ 810-3-16-.01 — 810-3-16-.02)
Chapter 810-3-17 - ITEMS NOT DEDUCTIBLE (§ 810-3-17-.01)
Chapter 810-3-19 - EXEMPTIONS - GENERALLY (§§ 810-3-19-.01 — 810-3-19-.04)
Chapter 810-3-19.1 - SEVERANCE PAY EXEMPTION (§ 810-3-19.1-.01)
Chapter 810-3-20 - MILITARY RETIREMENT BENEFITS (§ 810-3-20-.01)
Chapter 810-3-21 - CREDIT FOR TAXES PAID ON INCOME FROM SOURCES OUTSIDE THE STATE (§§ 810-3-21-.01 — 810-3-21-.04)
Chapter 810-3-24 - TAXATION OF PARTNERSHIPS (§§ 810-3-24-.01 — 810-3-24-.05)
Chapter 810-3-24.1 - COMPOSITE RETURN AND PAYMENT BY NONRESIDENT OWNER OF SUBCHAPTER K ENTITY (§ 810-3-24.1-.01)
Chapter 810-3-24.2 - PASS-THROUGH ENTITY COMPOSITE RETURNS AND QUALIFIED INVESTMENT PARTNERSHIP (QIP) REQUIREMENTS (§§ 810-3-24.2-.01 — 810-3-24.2-.03)
Chapter 810-3-25 - ESTATES AND TRUSTS (§§ 810-3-25-.01 — 810-3-25-.16)
Chapter 810-3-26 - INFORMATION FROM SOURCE OF INCOME (§§ 810-3-26-.01 — 810-3-26-.03)
Chapter 810-3-27 - INDIVIDUAL TAXPAYERS' RETURNS (§§ 810-3-27-.01 — 810-3-27-.10)
Chapter 810-3-28 - PARTNERSHIP RETURNS (§§ 810-3-28-.01 — 810-3-28-.09)
Chapter 810-3-29 - FIDUCIARY RETURNS (§§ 810-3-29-.01 — 810-3-29-.09)
Chapter 810-3-30 - RETURN WHEN ACCOUNTING PERIOD CHANGES (§§ 810-3-30-.01 — 810-3-30-.02)
Chapter 810-3-31 - IMPOSITION OF INCOME TAX ON CORPORATIONS (§§ 810-3-31-.01 — 810-3-31-.02)
Chapter 810-3-32 - EXEMPTION OF CERTAIN ORGANIZATIONS, ASSOCIATIONS, ETC (§§ 810-3-32-.01 — 810-3-32-.03)
Chapter 810-3-34 - GROSS INCOME OF CORPORATIONS DEFINED (§ 810-3-34-.01)
Chapter 810-3-35 - DEDUCTIONS ALLOWED CORPORATIONS GENERALLY (§§ 810-3-35-.01 — 810-3-35-.02)
Chapter 810-3-35.1 - ASSESSMENT OF INCOME TAXES - DEDUCTION FOR A LIMITED NET OPERATING LOSS CARRYFORWARD FOR CORPORATIONS (§§ 810-3-35.1-.01 — 810-3-35.1-.03)
Chapter 810-3-36 - DISTRIBUTION BY CORPORATIONS (§ 810-3-36-.01)
Chapter 810-3-38 - ADDITIONAL CREDITS AND DEDUCTIONS ALLOWED FOR CORPORATIONS (§§ 810-3-38-.01 — 810-3-38-.02)
Chapter 810-3-39 - CORPORATION RETURNS (§§ 810-3-39-.01 — 810-3-39-.13)
Chapter 810-3-40 - ASSESSMENT OF INCOME TAXES (§§ 810-3-40-.01 — 810-3-40-.02)
Chapter 810-3-42 - TIME AND METHOD OF PAYMENT OF INCOME TAX (§§ 810-3-42-.01 — 810-3-42-.04)
Chapter 810-3-43 - TAX PAID THROUGH MISTAKE OR ERROR (§§ 810-3-43-.01 — 810-3-43-.03)
Chapter 810-3-44 - INSTALLMENT BASIS (§§ 810-3-44-.01 — 810-3-44-.02)
Chapter 810-3-45 - PERIOD OF LIMITATION UPON ASSESSMENT AND COLLECTION - ESTABLISHED; REQUEST FOR PROMPT ASSESSMENT (REPEALED) (§ 810-3-45-.01)
Chapter 810-3-47 - LIMITATIONS UPON CIVIL ACTIONS AND PROCEEDINGS BY TAXPAYER (REPEALED) (§ 810-3-47-.01)
Chapter 810-3-49 - ASSESSMENT OF TAX AND PENALTIES AGAINST THOSE FAILING TO MAKE RETURNS (REPEALED) (§ 810-3-49-.01)
Chapter 810-3-53 - [Repealed] (§ 810-3-53-.01)
Chapter 810-3-60 - ALABAMA ACCOUNTABILITY ACT-PARENT TAX CREDITS (§§ 810-3-60-.01 — 810-3-60-.04)
Chapter 810-3-61 - ALABAMA ACCOUNTABILITY ACT - CREDITS FOR SCHOLARSHIP GRANTING ORGANIZATIONS (§§ 810-3-61-.01 — 810-3-61-.09)
Chapter 810-3-70 - DEFINITIONS (§§ 810-3-70-.01 — 810-3-70-.03)
Chapter 810-3-71 - WITHHOLDING TAX (§§ 810-3-71-.01 — 810-3-71-.04)
Chapter 810-3-72 - INCLUDED AND EXCLUDED WAGES (§§ 810-3-72-.01 — 810-3-72-.03)
Chapter 810-3-73 - WITHHOLDING CERTIFICATES (§ 810-3-73-.01)
Chapter 810-3-73.1 - PROVISIONAL CONSTRUCTION EMPLOYERS (§§ 810-3-73.1-.01 — 810-3-73.1-.02)
Chapter 810-3-74 - PAYMENT OF AMOUNTS WITHHELD (§§ 810-3-74-.01 — 810-3-74-.02)
Chapter 810-3-75 - STATEMENT TO BE FURNISHED EMPLOYEE (§§ 810-3-75-.01 — 810-3-75-.05)
Chapter 810-3-76 - LIABILITY FOR TAX WITHHELD (§ 810-3-76-.01)
Chapter 810-3-77 - REFUND TO EMPLOYER (§ 810-3-77-.01)
Chapter 810-3-78 - CREDIT FOR TAX WITHHELD (§ 810-3-78-.01)
Chapter 810-3-79 - OVERPAYMENT OF TAX (§ 810-3-79-.01)
Chapter 810-3-80 - PENALTIES (§§ 810-3-80-.01 — 810-3-80-.02)
Chapter 810-3-81 - OPTIONAL SHORT FORM RETURNS (REPEALED) (§ 810-3-81-.01)
Chapter 810-3-82 - DECLARATION OF ESTIMATED TAX (§§ 810-3-82-.01 — 810-3-82-.02)
Chapter 810-3-83 - PAYMENT OF ESTIMATED TAX (REPEALED) (§§ 810-3-83-.01 — 810-3-83-.02)
Chapter 810-3-84 - EMPLOYEE BUSINESS EXPENSE (§ 810-3-84-.01)
Chapter 810-3-100 - SETOFF DEBT COLLECTION (§ 810-3-100-.01)
Chapter 810-3-120 - ACTIVE SOLAR ENERGY TAX CREDITS (§ 810-3-120-.01)
Chapter 810-3-121 - PASSIVE SOLAR ENERGY TAX CREDITS (§ 810-3-121-.01)
Chapter 810-3-135 - INCOME TAX CREDITS (§§ 810-3-135-.01 — 810-3-135-.03)
Chapter 810-3-136 - HISTORICAL REHABILITATION TAX CREDIT (§§ 810-3-136-.01 — 810-3-136-.03)
Chapter 810-3-137 - HISTORICAL REHABILITATION TAX CREDIT OF 2017 (§§ 810-3-137-.01 — 810-3-137-.03)
Chapter 810-3-160 - REQUIREMENTS FOR QUALIFICATION AS AN ALABAMA S CORPORATION (§ 810-3-160-.01)
Chapter 810-3-161 - COMPUTING TAXABLE INCOME OF AN ALABAMA S CORPORATION (§§ 810-3-161-.01 — 810-3-161-.02)
Chapter 810-3-162 - INCOME TO BE REPORTED BY SHAREHOLDERS (§ 810-3-162-.01)
Chapter 810-3-163 - TAXATION OF TRANSACTIONS INDIVIDUALS RELATED TO SHAREHOLDERS OF AN ALABAMA S CORPORATION (§ 810-3-163-.01)
Chapter 810-3-164 - COMPUTATION OF ADJUSTMENTS TO A SHAREHOLDER'S BASIS IN THE STOCK AND INDEBTEDNESS OF AN ALABAMA S CORPORATION (§ 810-3-164-.01)
Chapter 810-3-165 - TAXATION OF ACTUAL DISTRIBUTIONS BY AN ALABAMA S CORPORATION (§ 810-3-165-.01)
Chapter 810-3-166 - COMPUTATION OF THE ALABAMA ACCUMULATED ADJUSTMENTS ACCOUNT (§ 810-3-166-.01)
Chapter 810-3-167 - APPLICABILITY OF INCOME TAX RULES AND REGULATIONS TO ALABAMA S CORPORATIONS AND SHAREHOLDERS (§ 810-3-167-.01)
Chapter 810-3-168 - NET OPERATING LOSS DEDUCTION NOT APPLICABLE TO AN ALABAMA S CORPORATION (§ 810-3-168-.01)
Chapter 810-3-169 - ADJUSTMENTS TO THE EARNINGS AND PROFITS ACCOUNT OF AN ALABAMA S CORPORATION (§ 810-3-169-.01)
Chapter 810-3-170 - [Repealed] (§ 810-3-170-.01)
Chapter 810-3-171 - COMPUTATION OF EACH SHAREHOLDER'S SHARE OF THE INCOME, LOSS, DEDUCTION AND CREDIT FROM AN ALABAMA S CORPORATION (§ 810-3-171-.01)
Chapter 810-3-172 - COMPUTATION OF THE TRANSITION PERIOD AFTER TERMINATION OF STATUS AS AN ALABAMA S CORPORATION (§ 810-3-172-.01)
Chapter 810-3-173 - APPLICATION OF INTERNAL REVENUE SERVICE RULES AND REGULATIONS TO ALABAMA S CORPORATIONS AND THEIR SHAREHOLDERS (§ 810-3-173-.01)
Chapter 810-3-174 - TAX IMPOSED ON CERTAIN BUILT-IN GAINS (§§ 810-3-174-.01 — 810-3-174-.02)
Chapter 810-3-175 - PASSIVE INVESTMENT INCOME TAX (§ 810-3-175-.01)
Chapter 810-3-176 - COMPOSITE RETURNS (§ 810-3-176-.01)
Chapter 810-3-200 - Income Tax Forms Appendix I (§§ 810-3-200-.01 — 810-3-200-.80)
Chapter 810-4-1 - AD VALOREM TAX (§§ 810-4-1-.01 — 810-4-1-.28)
Chapter 810-4-2 - REQUIREMENTS FOR REPORTING, REGISTERING, AND ASSESSING MANUFACTURED HOMES (§§ 810-4-2-.01 — 810-4-2-.13)
Chapter 810-4-3 - REQUIREMENTS FOR ASSESSING AND GRANTING OF ABATEMENT OF NONEDUCATIONAL AD VALOREM TAXES ON CERTAIN INDUSTRIAL PROPERTY (§§ 810-4-3-.01 — 810-4-3-.12)
Chapter 810-4-4 - GUIDELINES AND PROCEDURES FOR PAYMENT TO CERTAIN CERTIFIED APPRAISERS, MAPPERS OR TAX ADMINISTRATORS (§ 810-4-4-.01)
Chapter 810-4-5 - AD VALOREM ASSESSMENT PROCEDURES (§§ 810-4-5-.01 — 810-4-5-.02)
Chapter 810-4-6 - CLARIFICATION OF PROCEDURES FOR TAX LIEN AUCTION AND TAX LIEN SALE (§§ 810-4-6-.01 — 810-4-6-.02)
Chapter 810-5-1 - VEHICLE REGISTRATION (§§ 810-5-1-.200 — 810-5-1-.489)
Chapter 810-5-2 - CERTIFICATE OF TITLE REQUIRED (§§ 810-5-2-.01 — 810-5-2-.03)
Chapter 810-5-3 - EXCLUSION - MOBILE HOMES (§ 810-5-3-.01)
Chapter 810-5-4 - DESIGNATED AGENTS (§§ 810-5-4-.01 — 810-5-4-.04)
Chapter 810-5-5 - APPLICATIONS FOR CERTIFICATE OF TITLE (§§ 810-5-5-.02 — 810-5-5-.13)
Chapter 810-5-6 - ISSUANCE AND TITLE RECORDS (§ 810-5-6-.01)
Chapter 810-5-7 - USE OF DUPLICATE COPY OF APPLICATION AS PERMIT TO OPERATE MOTOR VEHICLE (§ 810-5-7-.01)
Chapter 810-5-8 - MANDATORY LIABILITY INSURANCE (§§ 810-5-8-.01 — 810-5-8-.11)
Chapter 810-5-9 - INTERNATIONAL FUEL TAX AGREEMENT (§§ 810-5-9-.01 — 810-5-9-.14)
Chapter 810-5-12 - DEALER LICENSE (§§ 810-5-12-.01 — 810-5-12-.07)
Chapter 810-5-17 - SCRAPPING, DISMANTLING, OR DESTROYING VEHICLE (§ 810-5-17-.01)
Chapter 810-5-19 - SECURITY INTEREST ON TITLE VEHICLE (§§ 810-5-19-.04 — 810-5-19-.05)
Chapter 810-5-26 - POWERS OF THE DEPARTMENT (§§ 810-5-26-.01 — 810-5-26-.03)
Chapter 810-5-27 - HEARINGS (§ 810-5-27-.01)
Chapter 810-5-31 - SCHEDULE OF FEES AND COMMISSIONS (§ 810-5-31-.01)
Chapter 810-5-41 - SALVAGE AND AUTOMOTIVE VEHICLES (§§ 810-5-41-.01 — 810-5-41-.07)
Chapter 810-5-50 - AUTO TITLE AND ANTI-THEFT FORMS (REPEALED) (§§ 810-5-50-.01 — 810-5-50-.34)
Chapter 810-5-75 - TITLE PROCEDURE (§§ 810-5-75-.01 — 810-5-75-.68)
Chapter 810-5-76 - ODOMETER DISCLOSURE (§§ 810-5-76-.01 — 810-5-76-.02)
Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES (§§ 810-6-1-.01 — 810-6-1-.197)
Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES (§§ 810-6-2-.01 — 810-6-2-.108)
Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX (§§ 810-6-3-.01 — 810-6-3-.78)
Chapter 810-6-4 - SALES TAX DUE MONTHLY; FILING OF REPORTS; RECORDS REQUIRED; REFUNDS; INTEREST; HEARINGS ON ASSESSMENTS; EXAMINATIONS OF RETURNS; INTER ALIA (§§ 810-6-4-.01 — 810-6-4-.25)
Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES (§§ 810-6-5-.01 — 810-6-5-.37)
Chapter 810-6-6 - FORMS (REPEALED) (§§ 810-6-6-.01 — 810-6-6-.19)
Chapter 810-6-7 - [Repealed] (§§ 810-6-7-.01 — 810-6-7-.10)
Chapter 810-7-1 - TOBACCO TAX ADMINISTRATION (§§ 810-7-1-.01 — 810-7-1-.32)
Chapter 810-7-2 - TOBACCO TAX FORMS (REPEALED) (§§ 810-7-2-.02 — 810-7-2-.16)
Chapter 810-8-1 - MOTOR FUEL REGULATIONS (§§ 810-8-1-.01 — 810-8-1-.72)
Chapter 810-8-2 - COAL SEVERANCE TAX (§§ 810-8-2-.01 — 810-8-2-.03)
Chapter 810-8-3 - MOTOR FUELS FORMS (REPEALED) (§§ 810-8-3-.01 — 810-8-3-.38)
Chapter 810-8-4 - INTERSTATE MOTOR CARRIERS (REPEALED) (§ 810-8-4-.01)
Chapter 810-8-5 - NATURAL RESOURCES AND LICENSE TAX DIVISION (§§ 810-8-5-.01 — 810-8-5-.19)
Chapter 810-8-6 - OIL AND GAS SEVERANCE TAX (§§ 810-8-6-.01 — 810-8-6-.04)
Chapter 810-8-7 - ALABAMA UNIFORM SEVERANCE TAX (§§ 810-8-7-.01 — 810-8-7-.08)
Chapter 810-8-X - PENALTY FOR DELINQUENCY IN THE PAYMENT OF TAXES (§ 810-8-X-.01)
Chapter 810-9-1 - FINANCIAL INSTITUTION EXCISE TAX RULES (§§ 810-9-1-.01 — 810-9-1-.13)
Chapter 810-9-2 - FINANCIAL INSTITUTION EXCISE TAX (REPEALED) (§§ 810-9-2-.01 — 810-9-2-.08)
Chapter 810-10-1 - ALABAMA UNIFORM DISPOSITION OF UNCLAIMED PROPERTY ACT ADMINISTRATION (REPEALED) (§§ 810-10-1-.01 — 810-10-1-.08)
Chapter 810-11-1 - BOXING RULES (§§ 810-11-1-.01 — 810-11-1-.67)
Chapter 810-11-2 - WRESTLING RULES (§§ 810-11-2-.01 — 810-11-2-.59)
Chapter 810-11-3 - BOXING AND WRESTLING FORMS (§§ 810-11-3-.01 — 810-11-3-.02)
Chapter 810-12-1 - 100% PENALTY ASSESSMENTS (§§ 810-12-1-.01 — 810-12-1-.07)
Chapter 810-13-1 - PAYMENT OF TAXES THROUGH ELECTRONIC FUNDS TRANSFER (§§ 810-13-1-.01 — 810-13-1-.20)
Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES (§§ 810-14-1-.01 — 810-14-1-.36)
Chapter 810-15-1 - HOSPITAL ASSESSMENT FOR MEDICAID (§ 810-15-1-.01)
Chapter 810-16-1 - FILM PRODUCTION TAX INCENTIVES (§§ 810-16-1-.01 — 810-16-1-.02)
Chapter 810-17-1 - ECONOMIC TAX INCENTIVES (§§ 810-17-1-.01 — 810-17-1-.02)
Chapter 810-27-1 - MULTISTATE TAX COMPACT (§§ 810-27-1-.01 — 810-27-1-.19)
Chapter 810-27-1-4 - MULTISTATE TAX COMPACT (§§ 810-27-1-4-.01 — 810-27-1-4-.19)
Chapter 810-27-1-7 - MULTISTATE TAXPAYERS: RECORDKEEPING FOR SALES, USE, OR RENTAL TAX TRANSACTIONS (§ 810-27-1-7-.01)
Chapter 810-28-1 - [Effective 1/11/2025] THE CHOOSE ACT PROGRAM (§§ 810-28-1-.01 — 810-28-1-.07)