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Administrative Rules

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13 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
810-3-61-.08
Percentage of Low-Income Eligible Students in a County
Alabama Accountability Act
Repealed
01/04/2016
810-3-61-.07
Continuing Eligibility of Scholarship Granting Organization (SGO) to Participate in the Tax Credit Scholarship Program
Alabama Accountability Act
Amended
01/04/2016
810-3-61-.06
Notice of Nonpublic School to the Department of its Intention to Participate in the Scholarship Program
Alabama Accountability Act
Amended
01/04/2016
810-3-61-.05
Annual Report of Scholarship Granting Organizations (SGOs)
Alabama Accountability Act
Amended
01/04/2016
810-3-61-.04
Receipt, Maintenance, and Disbursement of Scholarship Funds by Scholarship Granting Organizations (SGOs)
Alabama Accountability Act
Amended
11/14/2012
810-3-61-.03
Application of Scholarship Granting Organizations (SGOs) for Participating in the Scholarship Program
Alabama Accountability Act
Amended
01/04/2016
810-3-61-.02
Credits for Contributions to Scholarship Granting Organizations (SGOs)
Alabama Accountability Act
Amended
11/14/2022
810-3-61-.01
Definition of Terms and Phrases Used in Connection with the Scholarship Program
Alabama Accountability Act
Amended
01/04/2016
810-3-60-.04
Calculation Of Annual Average Cost Of Attendance For A Public K-12 Student
Alabama Accountability Act
Adopted
12/25/2013
810-3-60-.03
Eligibility For Parent Tax Credit For Students Transferring To A Failing Public School
Alabama Accountability Act
Amended
04/25/2014
810-3-60-.02
Eligibility For Parent Tax Credit For Students Attending A Nonpublic School
Alabama Accountability Act
Amended
04/25/2014
810-3-60-.01
Eligibility For Parent Tax Credit For Students Enrolled In Or Assigned To Attend A Failing School
Alabama Accountability Act
Amended
09/27/2013
 810-3-61-.09
Estimated Tax Penalty to Individuals and Corporations Entitled to Claim Certain Credits against the Amount of Income Tax Due
Alabama Accountability Act
Adopted
10/15/2018