Flag_of_Alabama.svg
An official website of the Alabama State government.
Here's how you know

The .gov means it's official

Government websites often end in .gov or .mil. Before sharing sensitive information, make sure you’re on an official government site.

The site is secure

The https:// ensures that you are connecting to the official website and that any information you provide is encrypted and transmitted securely.

Administrative Rules

Filter Rules

Title Search
Number Search
Date Search
Date Search
Status
Tax/Categories
Filter By Service
Sort by Effective Date
Pages
19 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-.20
Recognition of Gain or Loss on Transfer of Property to and Distribution of Property by a Subchapter K Entity
Income Tax
Partnership Tax
Amended
06/02/1999
810-3-31-.02
Determination of Income from Multistate Operations
Income Tax
Partnership Tax
Adopted
06/07/2000
810-3-28-.08
Alabama Requirements for Compliance with Administrative Rule 810-3-28-.07
Income Tax
Partnership Tax
Repealed
03/30/2018
810-3-28-.07
Alabama Requirements for Mandatory E-File of Original Partnership/Limited Liability Company Income Tax Returns
Income Tax
Partnership Tax
Amended
03/30/2018
810-3-28-.06
Acceptance Into The Alabama Electronic Filing Program, Monitoring, And Revocation Of Acceptance Into The Program.
Income Tax
Partnership Tax
Amended
03/30/2018
810-3-28-.05
Acceptance, Monitoring, and Revocation of Acceptance into the Alabama Business Modernized E-File Program for Software Developers – Partnership/LLC Returns
Income Tax
Partnership Tax
Adopted
04/09/2018
810-3-28-.04
Requirements for the Partnership/LLC Return of Income Declaration for Electronic Filing
Income Tax
Partnership Tax
Amended
04/09/2018
810-3-28-.03
Terms and Definitions for the Alabama Electronic Partnership/LLC Return of Income.
Income Tax
Partnership Tax
Amended
04/09/2018
810-3-28-.02
Participation in the Federal/State Electronic Filing Program - Partnership/LLC Returns of Income
Income Tax
Partnership Tax
Amended
03/30/2018
810-3-28-.01
Partnership Returns
Income Tax
Partnership Tax
Amended
01/21/2017
810-3-24.2-.03
Other Qualified Investment Partnership Matters
Income Tax
Partnership Tax
Amended
08/31/2010
810-3-24.2-.02
Qualified Investment Partnerships
Income Tax
Partnership Tax
Amended
10/01/2014
810-3-24.2-.01
Composite Returns of Pass-through Entities
Income Tax
Partnership Tax
Amended
03/04/2017
810-3-24.1-.01
Composite Returns of Subchapter of K Entities
Income Tax
Partnership Tax
Repealed
08/21/2015
810-3-24-.05
Partner's Basis in Partnership Interest
Income Tax
Partnership Tax
Adopted
07/27/1988
810-3-24-.04
Transactions Between Partner and Partnership
Income Tax
Partnership Tax
Adopted
07/27/1988
810-3-24-.03
Partner's Distributive Share of Partnership Income (or Loss)
Income Tax
Partnership Tax
Adopted
07/27/1988
810-3-24-.02
Computation of Partnership Income (or Loss)
Income Tax
Partnership Tax
Adopted
12/31/2018
810-3-24-.01
Taxability of Partnership Income
Income Tax
Partnership Tax
Amended
12/31/2018