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Administrative Rules

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54 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
810-3-84-.01
Employee Business Expense
Income Tax
Individual Income Tax
Repealed
11/16/2001
810-3-81-.01
Optional Short Form Tax
Income Tax
Individual Income Tax
Repealed
03/11/2019
810-3-80-.01
Penalties
Income Tax
Individual Income Tax
Repealed
03/11/2017
810-3-8-.18
Recognition of Gain or Loss on Transfer of Property to a Spouse or Former Spouse
Income Tax
Individual Income Tax
Amended
06/02/2023
810-3-79-.01
Overpayment of Tax
Income Tax
Individual Income Tax
Amended
03/11/2019
810-3-72-.02
Overtime Pay Exemption
Income Tax
Individual Income Tax, Withholding Tax
Adopted
12/15/2023
810-3-5-.01
Tax on Individuals - (Repealed, Effective November 16, 2001)
Income Tax
Individual Income Tax
Repealed
11/16/2001
810-3-42-.03
Deferment of Tax in Hardship Cases under Soldiers' and Sailors' Civil Relief Act
Income Tax
Individual Income Tax
Adopted
10/01/1982
810-3-3-.01
Compensation of Federal Employees
Income Tax
Individual Income Tax
Amended
10/23/1996
810-3-27-.10
Alabama Requirements for Compliance with Administrative Rule 810-3-27-.09
Income Tax
Individual Income Tax
Adopted
04/18/2007
810-3-27-.09
Alabama Requirements for Mandatory E-File and Application of Two-Dimensional (2-D) Barcode on Original Individual Income Tax Returns
Income Tax
Individual Income Tax
Amended
02/21/2013
810-3-27-.08
Acceptance, Monitoring, and Revocation of Acceptance into the Alabama Individual Modernized E-File Program for Electronic Return Originators
Income Tax
Individual Income Tax
Amended
03/30/2018
810-3-27-.07
Acceptance, Monitoring, and Revocation of Acceptance into the Alabama Individual Modernized E-File Program for Software Developers – Individual Income Tax Returns.
Income Tax
Individual Income Tax
Adopted
03/23/2018
810-3-27-.06
Requirements for the Individual Income Tax Declaration for Electronic Filing
Income Tax
Individual Income Tax
Amended
03/23/2018
810-3-27-.05
Requirements for the Alabama Electronic Individual Income Tax Return
Income Tax
Individual Income Tax
Adopted
03/23/2018
810-3-27-.04
Election to Participate in the Federal/State Electronic Filing Program.
Income Tax
Individual Income Tax
Amended
05/24/2018
810-3-27-.03
Extension of Time for Filing of Individual Taxpayer's Return
Income Tax
Individual Income Tax
Amended
12/31/2008
810-3-27-.02
Preparation and Filing of Individual Taxpayer's Return
Income Tax
Individual Income Tax
Amended
02/23/2006
810-3-27-.01
When an Individual Return is Required
Income Tax
Individual Income Tax
Adopted
07/27/1988
810-3-21-.04
Rebates Allowed for Qualified Production Companies
Income Tax
Individual Income Tax
Adopted
09/14/2020
810-3-21-.03
Maximum Credit for Tax Paid other Jurisdictions
Income Tax
Individual Income Tax
Adopted
01/02/2013
810-3-21-.02
Credits for Job Development Fees
Income Tax
Individual Income Tax
Adopted
09/30/1994
810-3-21-.01
Credit for Taxes Paid to Another State or Territory
Income Tax
Individual Income Tax
Amended
06/02/2023
810-3-2-.01
Individuals Subject to Alabama Income Tax
Income Tax
Individual Income Tax
Amended
03/03/2014
810-3-19.1-.01
Severance Pay Exemption
Income Tax
Individual Income Tax
Amended
11/14/2021