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
- Proposed Rule Filed with LSA (3rd week of each month)
- Notice of Intended Action published in the Alabama Administrative Monthly §41-22-5(a)(1)
- Department holds Public Hearing 35 – 90 days from publication date §41-22-5(a)(1)
- Hearing Officer makes recommendation to Revenue Commissioner
- Final Approval from Revenue Commissioner
- Final Rule must be filed with LSA within 90 days of Public Hearing §41-22-6(b)
- A business impact statement included, if required §41-22-5.1(c)
- 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 Status | Rule Number | Description | Intended Action | Substance of Proposed Action | Date/Time |
|---|---|---|---|---|---|
Rules Pending Final Adoption
| Chicken Liter | Repeal | In accordance with the Red Tape Reduction Act (Act 2013-88), this rule is being repealed since it simply restates the exemption provided for in Section 40-23-4(a)(28). The removal of this rule does not impact the exemption allowed by law. | March 7, 2023, 1:30 pm | |
Rules Pending Final Adoption
| Fish And Minnow Sales By Producers | Amend | Pursuant to the passage of Act 2022-199, this rule is being amended to provide guidance on the exemption of the sale of bait used to capture or attempt to capture fish or other seafood in the process of commercial fishing. | March 7, 2023, 1:30 pm | |
Rules Pending Final Adoption
| Herbicides | Repeal | In accordance with the Red Tape Reduction Act 2013-88, this rule is being repealed since it simply restates the exemption provided for in Section 40-23-4(a)(25). The removal of this rule does not impact the exemption allowed by law. | March 7, 2023, 1:30 pm |