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Business and License

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Entity Registration

Entity Registration

Human Resources

Human Resources

Income Tax

Income Tax

Legal

Legal

Motor Vehicle

Motor Vehicle

Property Tax

Property Tax

Sales and Use

Sales and Use

Tax Incentives

Tax Incentives

Tax Policy

Tax Policy

Administrative Rules

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Pages
1102 Total Administrative Rules

Access Administrative Rules for each tax division below. The list is currently sorted by division. You may search for a specific rule by typing in the search bar, You may filter by division, tax type, and status using the dropdown menus to the left of the table.

View the list of proposed rule changes, including the date, time and location of the Public Hearing, and rules pending final adoption here.

Number
Title
Division
Tax Type
Status
Date
Pharmaceutical Providers Tax
Sales & Use
Pharmaceutical Providers Tax
Amended
10/16/02
Homestead and Principal Residence Exemptions from Property Tax
Property Tax
Real Property Tax
Adopted
02/07/04
Current Use Valuation - Departmental Rule
Property Tax
Real Property Tax
Amended
12/07/04
Exemption of Household Furniture, Appliances, Other Personal Property When Owned by an Individual for Personal Use in the Home
Property Tax
Real Property Tax
Amended
12/07/04
Requirements for Reporting and Assessing Business Personal Property
Property Tax
Real Property Tax
Amended
12/07/04
Exemption of Personal Property Associated with Farms or Farming Operations
Property Tax
Real Property Tax
Amended
12/07/04
Commercial Mobile, Portable, and Permanent Modular Units
Property Tax
Real Property Tax
Amended
12/07/04
Assessment Procedures for the Valuation of Public Utility and Railroad Property in the State of Alabama
Property Tax
Real Property Tax
Amended
12/07/04
Specifications for Legal Advertising by County Tax Collecting Officials in Conjunction with Ad Valorem Tax Delinquencies
Property Tax
Real Property Tax
Adopted
12/07/04
Assessment of Tangible Personal Property Held Under Lease or Conditional Sales
Property Tax
Real Property Tax
Adopted
12/07/04
Manufactured Homes Scope of Rules
Property Tax
Manufactured Homes Tax
Amended
01/19/05
Manufactured Homes Issuance Fees
Property Tax
Manufactured Homes Tax
Amended
01/19/05
Payment to Certain Certified Appraisers, Mappers, or Tax Administrators
Property Tax
Real Property Tax
Amended
01/19/05
Requirements for Minimum Levy of 10 Mills Property Tax in Each School District
Property Tax
Real Property Tax
Adopted
11/08/07
Implementation of Senior Property Tax Appraisal in Baldwin County
Property Tax
Real Property Tax
Adopted
12/31/08
Prerequisites to Issuance of Apportioned License Plates or Cab Cards
Motor Vehicle
IRP
Amended
6/4/10
Non-Residents Operating Non-Commercial Vehicles into Alabama and Non-Residents Relocating to Alabama
Motor Vehicle
Registration
Amended
10/1/10
United States Armed Forces Retired Distinctive License Plates
Motor Vehicle
Registration
Amended
11/26/10
Motor Vehicle Wreckers
Motor Vehicle
Registration
Amended
5/2/12
Implementation of the Homeowners and Storm Victims Protection Act of 2011 - Single Family Dwelling
Property Tax
Real Property Tax
Adopted
06/08/12
Implementation of the Homeowners and Storm Victims Protection Act of 2011 - Fully Developed Lots (expired)
Property Tax
Real Property Tax
Adopted
06/08/12
The Sale of License Plates for Truck Tractors Limited to Travel within 15 Miles of its Domiciled Corporate Limits
Motor Vehicle
Registration
Amended
11/27/12
Eligibility For Parent Tax Credit For Students Enrolled In Or Assigned To Attend A Failing School
Amended
09/27/13
Calculation Of Annual Average Cost Of Attendance For A Public K-12 Student
Adopted
12/25/13
Eligibility For Parent Tax Credit For Students Attending A Nonpublic School
Amended
04/25/14

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