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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 Cameran Clark, Secretary, Alabama Department of Revenue, 375 South Ripley Street, Montgomery, AL 36104 at any time during the 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
Rule Number
Intended Action
Date/Time
Rule StatusRule NumberDescriptionIntended ActionSubstance of Proposed ActionDate/Time
Upcoming Rule Hearings
810-8-5-.03
Fee For Costs Incurred In Providing Copies Of Privilege RecordsRepealPursuant to the Red Tape Reduction Act, Act 2013-88, Rule 810-8-5-.03 needs to be repealed since Rule 810-14-1-.03 - Cost of Transcripts and Recordings covers all tax types when charging taxpayers for a copy of various records/transcripts.Tuesday, August 5, 2025 at 1:30pm CDT
Upcoming Rule Hearings
810-7-1-.33
Procedure for Reporting and Payment of State and State-Administered Heated Tobacco Products TaxNewPursuant to the passage of Act 2025-448, this rule is being promulgated to provide guidance to wholesalers and retailers regarding the heated tobacco products tax.Tuesday, August 5, 2025 at 1:30pm CDT
Upcoming Rule Hearings
810-7-1-.32
E-Liquid And Alternative Nicotine Product Manufacturers CertificationAmendThis rule is being amended due to the passage of Act 2025-403, which requires the Department to remove any product prohibited by the Alcoholic Beverage and Control Board from the directory.Tuesday, August 5, 2025 at 1:30pm CDT
Upcoming Rule Hearings
810-7-1-.31
Procedures For Disposition Of Confiscated Tobacco ProductsAmendPursuant to the passage of Act 2025-448, this rule is being amended to add heated tobacco products as a product that can be confiscated.Tuesday, August 5, 2025 at 1:30pm CDT
Upcoming Rule Hearings
810-7-1-.26
Procedures For Reporting Sales Of Tobacco Products For Resale In This StateAmendPursuant to the passage of Act 2025-448, this rule is being amended to add heated tobacco products as a product that is required to be reported on the Sales for Resale report.Tuesday, August 5, 2025 at 1:30pm CDT

In accordance with Governor Ivey’s Executive Order 735, ALDOR has conducted an inventory of the Administrative Code Chapter 810.