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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, Room 4131, Gordon Persons Building, 50 N. Ripley Street, Montgomery, AL 36132 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
810-3-135-.06
Facility Tax CreditNewIn accordance with Act 2024-303, this rule sets forth guidelines and procedures to be used by the department in the administration of the Facility Tax Credit as codified in Article 28 of Chapter 18 of Title 40, Code of Ala. 1975.Tuesday, January 7, 2025, 1:30 p.m.
Upcoming Rule Hearings
810-3-135-.05
Employer Tax CreditNewIn accordance with Act 2024-303, this rule sets forth guidelines and procedures to be used by the department in the administration of the Employer Tax Credit as codified in Article 28 of Chapter 18 of Title 40, Code of Ala. 1975.Tuesday, January 7, 2025, 1:30 p.m.
Upcoming Rule Hearings
810-3-135-.04
Volunteer Emergency Responders Credit – General GuidelinesNewIn accordance with Act 2022-298, this rule sets forth guidelines and procedures for administering the Volunteer Emergency Responders Credit as provided in Article 23 of Chapter 18 of Title 40, Code of Ala. 1975.Tuesday, January 7, 2025, 1:30 p.m.
Upcoming Rule Hearings
810-3-75-.03
Annual Returns Of Withholding Tax Information.AmendThis rule is being amended to bring the department into alignment with the IRS threshold to electronically file withholding tax informational returns that went into effect January 31, 2024.Tuesday, January 7, 2025, 1:30 p.m.
Rules Pending Agency Certification
810-6-5-.22.01
Collection and Reporting Requirements for Accommodations Intermediaries and Accommodations ProvidersAdoptPursuant to the passage of Act 2024-334, The Alabama Tourism Tax Protection Act, this rule is being promulgated to provide the necessary guidance on the collection and reporting requirements for accommodations intermediaries and accommodation providers. Tuesday, December 10, 2024, 1:30 p.m.

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