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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
810-6-3-.66
Sales Tax Holiday For Severe Weather PreparednessAmendPursuant to the passage of Act 2025-309, this rule is being amended to provide the dollar value adjustment of covered items based on changes in the Consumer Price Index for the Severe Weather Preparedness sales tax holiday. Tuesday, September 9, 2025, at 1:30 p.m., CDT
Upcoming Rule Hearings
810-6-3-.65
Sales Tax Holiday For "Back-To-School"AmendPursuant to the passage of Act 2025-309, this rule is being amended to provide the dollar value adjustment of covered items based on changes in the Consumer Price Index for the Back to School sales tax holiday. Tuesday, September 9, 2025, at 1:30 p.m., CDT
Upcoming Rule Hearings
810-6-3-.42.02
Nonresidents, Sales ToAmendPursuant to the passage of Act 2022-346, this rule is being amended to include travel trailers, campers, and housecars in the 72 hour drive-out provision and to remove duplicative language that is already available in Rule 810-6-3-42.03. The rule was not amended at that time. Tuesday, September 9, 2025, at 1:30 p.m., CDT
Upcoming Rule Hearings
810-6-3-.49
Redevelopment Authorities NewPursuant to the passage of Act 2025-323, this rule is being promulgated to provide guidance to Redevelopment Authorities on the reporting requirements of payment in lieu of taxes.Tuesday, September 9, 2025, at 1:30 p.m., CDT
Upcoming Rule Hearings
810-6-3-.01.04
Agriculture AuthoritiesNewPursuant to the passage of Act 2025-301, this rule is being promulgated to provide guidance to agriculture authorities on how to claim the state lodgings tax rebate.Tuesday, September 9, 2025, at 1:30 p.m., CDT

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