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Administrative Rules

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Status
Tax Type
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Pages
1099 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 Type
Status
Date
Commercial Mobile, Portable, and Permanent Modular Units
Property Tax
Personal Property Tax, Real Property Tax
Amended
12/07/04
Reduction of Interest Rate on Redemption of Tax Delinquent Property and Verification of Allowable Costs/Expenses
Property Tax
Land Sales
Adopted
01/13/2020
Property Qualifying for Abatement - Chapter 9G
Property Tax
Property & Sales Tax Abatements
Adopted
12/31/2018
Procedures for Granting of Abatement - Chapter 9G
Property Tax
Property & Sales Tax Abatements
Adopted
12/31/2018
Enforcement - Chapter 9G
Property Tax
Property & Sales Tax Abatements
Adopted
12/31/2018
Authorization for Abatement - Chapter 9G
Property Tax
Property & Sales Tax Abatements
Adopted
12/31/2018
Specifications for Legal Advertising by County Tax Collecting Officials in Conjunction with Ad Valorem Tax Delinquencies
Property Tax
Land Sales
Adopted
12/07/2004
Financial Institution Excise Tax Returns
Adopted
02/13/2022
Exemption For Certain Purchases By Contractors And Subcontractors In Conjunction With Construction Contracts With Certain Governmental Entities
Sales and Use
Sales & Use - Exemptions
Amended
02/13/2022
Discounts Allowed on Payments of Sales Tax Made Before Delinquency
Sales and Use
Sales & Use - General
Repealed
02/13/2022
Electing Pass-Through Entity Returns
Income Tax
S-Corporation Tax
Adopted
02/13/2022
Permit Issued to Electric Cooperatives, Telephone Companies and Others
Sales and Use
Utility
Repealed
02/13/2022
Helping Schools Distinctive License Plates
Motor Vehicle
Registration
Repealed
02/13/2022
Filing and Paying State and State Administered Sales and Use Taxes on a Quarterly, Semi-Annual, or Annual Basis
Sales and Use
Sales & Use - General
Adopted
02/13/2022
Commitment to Purchase Distinctive License Plates
Motor Vehicle
Registration
Amended
02/11/2022
Sales and Use Tax Direct Pay Permit
Sales and Use
Sales & Use - General
Amended
02/11/2022
Dealer Designated Agent Records
Motor Vehicle
Titles
Amended
1/14/2022
Used and Secondhand Property
Sales and Use
Sales & Use Tax
Repealed
01/14/2022
Vintage Vehicle License Plates
Motor Vehicle
Registration
Amended
1/14/2022