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Administrative Rules

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23 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
810-3-78-.01
Credit for Tax Withheld
Income Tax
Withholding Tax
Amended
08/21/2015
810-3-77-.01
Withholding Tax Refunds to Employers
Income Tax
Withholding Tax
Amended
06/07/2000
810-3-76-.01
Liability for Tax Withheld
Income Tax
Withholding Tax
Amended
06/07/2000
810-3-75-.05
Third-Party Reporting Requirements
Income Tax
Withholding Tax
Amended
08/21/2015
810-3-75-.04
Voluntary Withholding
Income Tax
Withholding Tax
Amended
08/21/2015
810-3-75-.03
Annual Returns of Withholding Tax Information
Income Tax
Withholding Tax
Amended
08/21/2015
810-3-75-.02
Extensions of Time for Filing Reports Under Withholding Laws
Income Tax
Withholding Tax
Amended
01/18/2018
810-3-75-.01
Withholding Statement Furnished Employees
Income Tax
Withholding Tax
Amended
01/01/2018
810-3-74-.01
Withholding Returns and Payments.
Income Tax
Withholding Tax
Amended
12/15/2023
810-3-73.1-.02
Compliance Requirements and Procedures Concerning Provisional Construction Employers
Income Tax
Withholding Tax
Adopted
07/11/2008
810-3-73.1-.01
Security Instrument Requirements
Income Tax
Withholding Tax
Adopted
07/11/2008
810-3-73-.01
Withholding Exemption Certificates
Income Tax
Withholding Tax
Adopted
05/20/2016
810-3-72-.02
Overtime Pay Exemption
Income Tax
Individual Income Tax, Withholding Tax
Adopted
12/15/2023
810-3-72-.01
Included and Excluded Wages
Income Tax
Withholding Tax
Amended
12/15/2023
810-3-71-.04
Information Submitted to the Department by the State Industrial Development Authority
Income Tax
Withholding Tax
Amended
06/07/2000
810-3-71-.03
Job Development Fee
Income Tax
Withholding Tax
Adopted
09/30/1994
810-3-71-.02
Computing Tax Withheld
Income Tax
Withholding Tax
Amended
01/20/2018
810-3-71-.01
Employers Required to Withhold Tax from Wages
Income Tax
Withholding Tax
Amended
01/18/2018
810-3-70-.03
Provisional Construction Employers
Income Tax
Withholding Tax
Adopted
07/11/2008
810-3-70-.02
Retention of Payroll Records
Income Tax
Withholding Tax
Adopted
08/30/1999
810-3-70-.01
Definitions
Income Tax
Withholding Tax
Amended
12/08/2008
810-3-26-.02
Voluntary Withholding of Alabama Income Tax from Nonwage Payments
Income Tax
Withholding Tax
Amended
03/28/2016
810-3-26-.01
Information Returns
Income Tax
Withholding Tax
Amended
03/28/2016