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
810-3-78-.01
Credit For Tax WithheldAmendPursuant to the Red Tape Reduction Act 2013-88, this rule has been reviewed and is being amended to remove outdated references to credit for the Job Development Fee (JDF) withheld as there are no further projects. October 8, 2024, at 1:30 p.m.
Upcoming Rule Hearings
810-6-3-.01.03
Fencing for Agriculture Livestock ApplicationsNewIn accordance with the passage of Act 2024-169, this rule in being promulgated to provide guidance on the agriculture fencing exemption.October 8, 2024 at 1:30p.m.
Upcoming Rule Hearings
810-6-5-.03
Contractors Gross Receipts TaxAmendPursuant to the Red Tape Reduction Act 2013-88, this rule has been reviewed and is being amended to provide titles, definitions, and greater clarity of the provisions of contractor's gross receipts tax for taxpayers. October 8, 2024, at 1:30 p.m.
Upcoming Rule Hearings
810-6-5-.29
Oxygen and Durable Medical Equipment Dispensed to Medicare Recipients by Participating ProvidersAmendPursuant to the passage of Act 2024-391, this rule is being amended to provide guidance on the requirement of a certificate of exemption related to durable medical equipment purchases beginning September 1, 2024.October 8, 2024, at 1:30 p.m.
Upcoming Rule Hearings
810-6-5-.03.01
Discounts Allowed On Payments of Contractors Gross Receipts Tax Made Before Delinquency.Repeal and newIn accordance with the Red Tape Reduction Act, 2013-88, this rule has been reviewed and rewritten to reflect the most current executive orders and reformatted to provide clearer guidance on the calculation of the Contractor's Gross Receipts Tax discount. October 8, 2024, 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.