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 |
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Upcoming Rule Hearings
| Exemption For Certain Purchases By Contractors And Subcontractors In Conjunction With Construction Contracts With Certain Governmental Entities | Amend | Pursuant 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
| Mandatory Liability Insurance Registration Suspension, Reinstatement, And Revocation Procedures | Amend | This 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
| Historic Rehabilitation Tax Credit of 2017 - Availability, Claiming, and Transferability of the Historic Rehabilitation Tax Credit. | Amend | This 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
| Historic Rehabilitation Tax Credit of 2017 - General Guidelines | Amend | This 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
| Withholding Returns and Payments | Amended | This 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.