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Administrative Rules

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14 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
810-2-8-.16
Alabama Requirements for Mandatory E-File of Business Privilege Tax Returns Prepared By Financial Institution Groups
Income Tax
Business Privilege Tax
Amended
05/24/2018
810-2-8-.15
Acceptance, Monitoring, and Revocation of Acceptance into the Alabama Business Modernized E-File Program for Electronic Return Originators and Transmitters – Business Privilege Tax.
Income Tax
Business Privilege Tax
Amended
05/24/2018
810-2-8-.14
Acceptance, Monitoring, and Revocation of Acceptance into the Alabama Business Modernized E-File Program for Software Developers – Business Privilege Tax.
Income Tax
Business Privilege Tax
Adopted
05/24/2018
810-2-8-.13
Requirements for the Business Privilege Tax Declaration for Electronic Filing
Income Tax
Business Privilege Tax
Adopted
05/24/2018
810-2-8-.12
Terms and Definitions for the Alabama Electronic Business Privilege Tax Return
Income Tax
Business Privilege Tax
Adopted
03/23/2018
810-2-8-.10
Business Privilege Tax Filing Requirements, Clarifications and Explanations
Income Tax
Business Privilege Tax
Adopted
03/30/2011
810-2-8-.09
Business Privilege Tax Filing Requirements for Disregarded Entities and Owners of Disregarded Entities
Income Tax
Business Privilege Tax
Adopted
03/30/2011
810-2-8-.07
Definition of Homeowners Association for Purposes of Administering the Alabama Business Privilege Tax Law
Income Tax
Business Privilege Tax
Adopted
09/24/2009
810-2-8-.06
Extension of Time for Filing of Business Privilege Tax Returns
Income Tax
Business Privilege Tax
Adopted
06/11/2018
810-2-8-.05
Election to File as a Family Limited Liability Entity
Income Tax
Business Privilege Tax
Adopted
01/19/2005
810-2-8-.04
Business Privilege Tax - Transition Rules from a Calendar Year Basis to a Fiscal Year Basis
Income Tax
Business Privilege Tax
Adopted
04/24/2001
810-2-8-.03
Execution of Privilege Tax Return
Income Tax
Business Privilege Tax
Adopted
04/24/2001
810-2-8-.02
Determination of the Apportionment Factors for the Privilege Tax
Income Tax
Business Privilege Tax
Adopted
08/30/2000
810-2-8-.01
Taxable Income for Determining the Applicable Privilege Tax Rate
Income Tax
Business Privilege Tax
Adopted
08/30/2000