MONTGOMERY— The Alabama Department of Revenue (ALDOR) will hold the following rule hearings on August 9 via web conference. To participate in the upcoming web conference public hearing, please contact the Tax Policy and Governmental Affairs Division at firstname.lastname@example.org or 334-242-1380 to obtain the appropriate sign-in information. Rule actions are needed to comply with recent law changes, new guidelines or procedures. Hearing dates, times and proposed rule actions are detailed below.
Tuesday, August 9, 2022, at 1:30 p.m.
810-3-15-.19 Optional Standard Deduction, repealed.
810-3-167-.01 Applicability of Income Tax Rules & Regulations, repealed.
810-3-25-.08 Trusts and Estates Net Operating Loss, for Taxable Years Beginning Prior to January 1,2005, repealed.
810-3-39-.02 Extension of Time for Filing a Corporation Return, amended.
810-3-43-.01 Railroad Modernization Act Of 2019 – Availability, Claiming, And Transferability of The Rail Credit, amended.
810-3-61-.02 Credits for Contributions to Scholarship Granting Organizations (SGOs), new/repealed
810-6-2-.27 Gold, Coin, And Bullion , amended.
810-6-3-.03.02 Automotive Vehicles, Certificate of Exemption – Out-Of-State/City/County Delivery Form, new/repealed.
810-6-3-.04 Baby Chicks and Poults, repealed.
810-6-3-.42.02 Nonresidents, Sales To, amended.
810-6-3-.42.03 Sales of Certain Automotive Vehicles to Nonresidents for First Use and Registration or Titling Outside Alabama, amended.
810-6-3-.77 Exemption for Certain Purchases by Contractors and Subcontractors in Conjunction With Construction Contracts With Certain Governmental Entities, amended.
810-6-5-30.01 Filing and Paying State Rental Tax and State-Administered County and Municipal Rental Taxes on A Quarterly, Semi-Annual, Or Annual Basis, repealed.
810-6-5-.30 Filing and Paying State and State Administered Sales and Use Taxes on a Quarterly, Semi-Annual, or Annual Basis, amended.
810-9-1-.02 Financial Institution Excise Tax Returns, amended.
Copies of a proposed rule may be downloaded from the website, where all rulemaking hearings conducted by ALDOR are posted.