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Proposed Rule Changes

Key:

  • Upcoming Rule Hearings: Awaiting Public Hearing
  • Rules Pending Agency Certification: Hearing Held; 90 days to Certification
  • Rules Pending Final Adoption: Awaiting Required 45 day Period for Legislative Oversight Review

Rulemaking Timeline Under Administrative Procedures Act Title 41 Chapter 22

  1. Proposed Rule Filed with LSA (3rd week of each month)
  2. Notice of Intended Action published in the Alabama Administrative Monthly §41-22-5(a)(1)
  3. Department holds Public Hearing 35 – 90 days from publication date §41-22-5(a)(1)
  4. Hearing Officer makes recommendation to Revenue Commissioner
  5. Final Approval from Revenue Commissioner
  6. Final Rule must be filed with LSA within 90 days of Public Hearing §41-22-6(b)
  7. A business impact statement included, if required §41-22-5.1(c)
  8. Rule becomes effective 45 days after the Certification of the Administrative Rule is published in the Administrative Monthly §41-22-6(c)

Upcoming Rule Hearings

All interested parties may present their views in writing to the Secretary of the Alabama Department of Revenue, Room 4131, Gordon Persons Building, 50 N Ripley Street, Montgomery, Alabama 36132 at any time during the thirty-five (35) day period following publication of the notice or by appearing at the hearing.

Public hearings will be conducted via web-conference. To participate in an upcoming web-conference public hearing please contact the Tax Policy and Governmental Affairs Division at taxpolicy@revenue.alabama.gov or 334-242-1380 to obtain the appropriate sign-in information for a specific public hearing date.

Search Rules

Rule Status
Intended Action
Rule StatusRule NumberDescriptionIntended ActionSubstance of Proposed ActionDate/Time
Motor Freight Lines, Sales To RepealedIn accordance with the Red Tape Reduction Act (Act 2013-88), this rule is being repealed due to its duplicative nature. All information found in this rule can be found in 810-6-3-.39. November 8, 2022, 1:30 p.m.
Upcoming Rule Hearings
Motor Freight Lines, Sales To NewDuring the rule review process it was determined that 810-6-3-.39.02 and 810-6-1-.107.02 were duplicative rules. This rule has been created in response to repealing them and updating the numbering in the administrative code book. November 8, 2022, 1:30 p.m.
Upcoming Rule Hearings
Payment to Certain Certified Appraisers, Mappers, or Tax Administrators. AmendedThis rule is being amended to allow the option of an electronic funds transfer for payments made by the department to certain persons obtaining and retaining one of the designations as a certified appraiser, certified mapper, or certified tax administrator. November 8, 2022, 1:30 p.m.
Upcoming Rule Hearings
Deductions for Small Business Health Insurance PremiumsAmendedPursuant to the Red Tape Reduction Act 2013-88, this rule was reviewed and it was found that updates were inadvertently overlooked after the passage of Act 2011-155, therefore the rule is now being properly amended to update the correct deduction percentage for small business health insurance premiums.November 8, 2022, 1:30 p.m.
Upcoming Rule Hearings
Motor Freight Lines, Sales ToRepealedIn accordance with the Red Tape Reduction Act (Act 2013-88), this rule is being repealed due to its duplicative nature. All information found in this rule can be found in 810-6-3-.39.December 6, 2022, 1:30 p.m.