Flag_of_Alabama.svg
An official website of the Alabama State government.
Here's how you know

The .gov means it's official

Government websites often end in .gov or .mil. Before sharing sensitive information, make sure you’re on an official government site.

The site is secure

The https:// ensures that you are connecting to the official website and that any information you provide is encrypted and transmitted securely.

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
Rule Number
Intended Action
Date/Time
Rule StatusRule NumberDescriptionIntended ActionSubstance of Proposed ActionDate/Time
Upcoming Rule Hearings
810-6-3-.77
Exemption For Certain Purchases By Contractors And Subcontractors In Conjunction With Construction Contracts With Certain Governmental EntitiesAmendPursuant to the passage of Act 2023-526, this rule is being amended to include statutorily exempt entities and to ensure that the procedures for contractors and subcontractors who have contracts with a governmental entity or a statutorily exempt entity are consistent. December 5, 2023, at 1:30 p.m.
Upcoming Rule Hearings
810-5-8-.06
Mandatory Liability Insurance Registration Suspension, Reinstatement, And Revocation ProceduresAmendThis rule is being amended to adhere to the mandatory liability insurance law changes resulting from the passage of Act 2023-479.December 5, 2023, at 1:30 p.m.
Upcoming Rule Hearings
810-3-137-.02
Historic Rehabilitation Tax Credit of 2017 - Availability, Claiming, and Transferability of the Historic Rehabilitation Tax Credit.AmendThis rule is being amended to incorporate the changes in the law pursuant to the passage of Act 2023-522.December 5, 2023, at 1:30 p.m.
Upcoming Rule Hearings
810-3-137-.01
Historic Rehabilitation Tax Credit of 2017 - General GuidelinesAmendThis rule is being amended to include the law changes made pursuant to the passage of Act 2023-522.December 5, 2023, at 1:30 p.m.
Rules Pending Final Adoption
810-3-74-.01
Withholding Returns and PaymentsAmendedThis rule is being amended to provide guidance in accordance with Act 2023-421, on the new reporting requirement for employers to report the exempt overtime wages and the number of applicable employees electronically with the employers monthly and quarterly withholding tax returns. Tuesday, October 10, 2023 at 1:30 p.m.

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