Title 810 - Alabama Department Of Revenue (Alabama Administrative Code)

Description Of Organization
Procedures And Rules For Rulemaking, Public Hearings; Dec Laratory Rulings
Procedures And Rules For The Operation And Management Of The Administrative Law Division Charged With Conducting Contested Case Proceedings And The Procedures Applicable To Said Proceedings
Timely Mailing Of Returns, Statements, Other Documents Or Making Payments Constitutes Timely Filing
Administrative Rules And Procedures Applicable To All Taxing Divisions Of The Department Of Revenue
Permit Fees
Capital Credit Regulations
Alabama Business Privilege Tax And Corporate Shares Tax
Operating Rules
Persons And Subjects Generally Subject To Tax
Exempt Income For Foreign Missionary Service
Income Of Officers Or Agents Of The United States, Etc
Any Income Received From Obligations Of The United States
Tax On Individuals
Gain Or Loss - Basis Of Property; Adjusted Basis
Gain Or Loss - Determination Of Amount
Recognition Of Gain Or Loss
Distribution Of Stock Pursuant To Order Enforcing The Federal Anti-trust Laws
Net Income Of Individuals - Computations
Gross Income Of Individuals
Deductions For Individuals Generally
Net Operating Loss
Deductions For Health Insurance Premiums
Basis For Depreciation And Depletion
Items Not Deductible
Exemptions - Generally
Severance Pay Exemption
Military Retirement Benefits
Credit For Taxes Paid On Income From Sources Outside The State
Taxation Of Partnerships
Pass-through Entity Composite Returns And Qualified Investment Partnership (qip) Requirements
Estates And Trusts
Information From Source Of Income
Individual Taxpayers' Returns
Partnership Returns
Fiduciary Returns
Return When Accounting Period Changes
Imposition Of Income Tax On Corporations
Exemption Of Certain Organizations, Associations, Etc
Deductions Allowed Corporations Generally
Assessment Of Income Taxes - Deduction For A Limited Net Operating Loss Carryforward For Corporations
Additional Credits And Deductions Allowed For Corporations
Corporation Returns
Assessment Of Income Taxes
Time And Method Of Payment Of Income Tax
Tax Paid Through Mistake Or Error
Installment Basis
Alabama Accountability Act-parent Tax Credits
Alabama Accountability Act - Credits For Scholarship Granting Organizations
Withholding Tax
Included And Excluded Wages
Withholding Certificates
Provisional Construction Employers
Payment Of Amounts Withheld
Statement To Be Furnished Employee
Liability For Tax Withheld
Refund To Employer
Credit For Tax Withheld
Overpayment Of Tax
Employee Business Expense
Setoff Debt Collection
Active Solar Energy Tax Credits
Passive Solar Energy Tax Credits
Income Tax Credits
Historical Rehabilitation Tax Credit
Historical Rehabilitation Tax Credit Of 2017
Requirements For Qualification As An Alabama S Corporation
Computing Taxable Income Of An Alabama S Corporation
Income To Be Reported By Shareholders
Taxation Of Transactions Individuals Related To Shareholders Of An Alabama S Corporation
Computation Of Adjustments To A Shareholder's Basis In The Stock And Indebtedness Of An Alabama S Corporation
Taxation Of Actual Distributions By An Alabama S Corporation
Computation Of The Alabama Accumulated Adjustments Account
Applicability Of Income Tax Rules And Regulations To Alabama S Corporations And Shareholders
Net Operating Loss Deduction Not Applicable To An Alabama S Corporation
Adjustments To The Earnings And Profits Account Of An Alabama S Corporation
Computation Of Each Shareholder's Share Of The Income, Loss, Deduction And Credit From An Alabama S Corporation
Computation Of The Transition Period After Termination Of Status As An Alabama S Corporation
Application Of Internal Revenue Service Rules And Regulations To Alabama S Corporations And Their Shareholders
Tax Imposed On Certain Built-in Gains
Passive Investment Income Tax
Composite Returns
Ad Valorem Tax
Requirements For Reporting, Registering, And Assessing Manufactured Homes
Requirements For Assessing And Granting Of Abatement Of Noneducational Ad Valorem Taxes On Certain Industrial Property
Guidelines And Procedures For Payment To Certain Certified Appraisers, Mappers Or Tax Administrators
Ad Valorem Assessment Procedures
Clarification Of Procedures For Tax Lien Auction And Tax Lien Sale
Vehicle Registration
Applications For Certificate Of Title
Use Of Duplicate Copy Of Application As Permit To Operate Motor Vehicle
Mandatory Liability Insurance
International Fuel Tax Agreement
Dealer License
Salvage And Automotive Vehicles
Title Procedure
Gross Proceeds Of Sales; Gross Receipts; Wholesale Sales, Sales At Wholesale; Retail Sales, Sales At Retail; Automotive Vehicles
Taxes Levied On Gross Sales And Gross Receipts; Applicable Tax Rates
Exemptions From Sales And Use Tax
Sales Tax Due Monthly; Filing Of Reports; Records Required; Refunds; Interest; Hearings On Assessments; Examinations Of Returns; Inter Alia
Use Tax Law; Contractors Gross Receipts Tax; Lodgings Tax; Rental Tax; Utility Taxes; Miscellaneous Rules
Tobacco Tax Administration
Motor Fuel Regulations
Coal Severance Tax
Natural Resources And License Tax Division
Oil And Gas Severance Tax
Alabama Uniform Severance Tax
Financial Institution Excise Tax Rules
100&percnt penalty assessments
Payment Of Taxes Through Electronic Funds Transfer
Taxpayers; Bill Of Rights And Uniform Revenue Procedures
Economic Tax Incentives
Multistate Tax Compact
Multistate Tax Compact
Multistate Taxpayers: Recordkeeping For Sales, Use, Or Rental Tax Transactions

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