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Administrative Rules

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34 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/Categories
Status
Effective Date
810-3-8-.17
Definition of Reorganization Terms
Income Tax
Corporate Tax
Repealed
06/02/2023
810-3-8-.16
Gain or Loss Recognized on Property in Complete Liquidation
Income Tax
Corporate Tax
Repealed
12/04/2017
810-3-8-.15
Nonrecognition of Gain on Liquidation by Corporation
Income Tax
Corporate Tax
Repealed
01/18/2000
810-3-8-.14
Taxability of Corporation on Distribution
Income Tax
Corporate Tax
Repealed
12/04/2017
810-3-8-.13
Recognition of Gain by Target Corporations
Income Tax
Corporate Tax
Repealed
12/04/2017
810-3-39-.13
Requirements for the Alabama Electronic Corporate Income Tax Return
Income Tax
Corporate Tax
Adopted
06/11/2018
810-3-39-.12
Alabama Requirements for Mandatory E-File of Original Corporate Income Tax Returns
Income Tax
Corporate Tax
Amended
06/11/2018
810-3-39-.11
Acceptance, Monitoring, and Revocation of Acceptance into the Alabama Business Modernized E-File Program for Electronic Return Originators and Transmitters- Corporate Income Tax
Income Tax
Corporate Tax
Amended
06/18/2018
810-3-39-.10
Acceptance, Monitoring, and Revocation of Acceptance into the Alabama Business Modernized E-File Program for Software Developers – Corporate Income Tax.
Income Tax
Corporate Tax
Adopted
06/11/2018
810-3-39-.09
Requirements for the Corporate Income Tax Declaration for Electronic Filing
Income Tax
Corporate Tax
Amended
06/18/2018
810-3-39-.08
Terms and Definitions for the Alabama Electronic Corporate Income Tax Return
Income Tax
Corporate Tax
Amended
06/11/2018
810-3-39-.07
Participation in the Federal/State Electronic Filing Program - Corporate Income Tax Returns
Income Tax
Corporate Tax
Amended
06/18/2018
810-3-39-.06
Mechanics of Consolidated Filing.
Income Tax
Corporate Tax
Repealed
01/01/2018
810-3-39-.05
Taxable Years Following an Election Period for an Alabama Affiliated Group
Income Tax
Corporate Tax
Adopted
01/01/2018
810-3-39-.04
Incentives Rules for Alabama Affiliated Groups Filing Consolidated Alabama Income Tax Returns
Income Tax
Corporate Tax
Repealed
01/01/2018
810-3-39-.03
Consolidated Filing
Income Tax
Corporate Tax
Adopted
01/01/2018
810-3-39-.02
Extension of Time for filing a Corporation Return
Income Tax
Corporate Tax
Amended
11/11/2022
810-3-39-.01
Corporation Returns
Income Tax
Corporate Tax
Amended
06/18/2018
810-3-38-.02
Additional Credits Allowed for Corporations
Income Tax
Corporate Tax
Adopted
09/30/1994
810-3-38-.01
Additional Deductions Allowed for Corporations
Income Tax
Corporate Tax
Repealed
01/18/2018
810-3-36-.01
Corporate Distributions
Income Tax
Corporate Tax
Repealed
03/07/2000
810-3-35.1-.03
Carryforward of Net Operating Losses for Corporations filing Alabama Consolidated Returns
Income Tax
Corporate Tax
Repealed
11/19/2010
810-3-35.1-.02
Carryforward of Net Operating Losses for Corporations Apportioning and Allocating Income
Income Tax
Corporate Tax
Repealed
12/04/2017
810-3-35.1-.01
Carryforward of Net Operating Losses for Corporations
Income Tax
Corporate Tax
Adopted
06/18/2018
810-3-35-.02
Restricitions on the Deductibility of Certain Intangible Expenses and Costs and Interest Expenses and Costs
Income Tax
Corporate Tax
Amended
07/07/2006