ALABAMA DEPARTMENT OF REVENUE

CHAPTER 810-1-1 DESCRIPTION OF ORGANIZATION
CHAPTER 810-1-2 PROCEDURES AND RULES FOR RULEMAKING, PUBLIC HEARINGS; DECLARATORY RULINGS
CHAPTER 810-1-3 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
CHAPTER 810-1-4 PRACTICE AND PROCEDURE FOR CONDUCTING ADMINISTRATIVE HEARINGS OF CONTESTED CASES
CHAPTER 810-1-5 TIMELY MAILING OF RETURNS, STATEMENTS, OTHER DOCUMENTS OR MAKING PAYMENTS CONSTITUTES TIMELY FILING
CHAPTER 810-1-6 ADMINISTRATIVE RULES AND PROCEDURES APPLICABLE TO ALL TAXING DIVISIONS OF THE DEPARTMENT OF REVENUE
CHAPTER 810-2-1 CORPORATIONS
CHAPTER 810-2-2 PERMIT FEES
CHAPTER 810-2-3 FRANCHISE TAX
CHAPTER 810-2-4 SHARES TAX
CHAPTER 810-2-5 REGISTRATION OF SECURITIES
CHAPTER 810-2-6 FRANCHISE TAX AND SECURITIES RECORDING FORMS AND RETURNS
CHAPTER 810-2-7 CAPITAL CREDIT REGULATIONS
CHAPTER 810-2-8 ALABAMA BUSINESS PRIVILEGE TAX AND CORPORATE SHARES TAX
CHAPTER 810-3-1.1 OPERATING RULES
CHAPTER 810-3-2 PERSONS AND SUBJECTS GENERALLY SUBJECT TO TAX
CHAPTER 810-3-2.1 EXEMPT INCOME FOR FOREIGN MISSIONARY SERVICE
CHAPTER 810-3-3 INCOME OF OFFICERS OR AGENTS OF THE UNITED STATES, ETC.
CHAPTER 810-3-4 ANY INCOME RECEIVED FROM OBLIGATIONS OF THE UNITED STATES
810-3-5 TAX ON INDIVIDUALS (REPEALED 11/16/01)
CHAPTER 810-3-6 GAIN OR LOSS - BASIS OF PROPERTY; ADJUSTED BASIS
CHAPTER 810-3-7 GAIN OR LOSS - DETERMINATION OF AMOUNT
CHAPTER 810-3-8 RECOGNITION OF GAIN OR LOSS
CHAPTER 810-3-10 DISTRIBUTION OF STOCK PURSUANT TO ORDER ENFORCING THE FEDERAL ANTI-TRUST LAWS
CHAPTER 810-3-11 INVENTORY
CHAPTER 810-3-13 NET INCOME OF INDIVIDUALS - COMPUTATIONS
CHAPTER 810-3-14 GROSS INCOME OF INDIVIDUALS
CHAPTER 810-3-15 DEDUCTIONS FOR INDIVIDUALS GENERALLY
CHAPTER 810-3-15.2 NET OPERATING LOSS
CHAPTER 810-3-15.3 DEDUCTIONS FOR HEALTH INSURANCE PREMIUMS
CHAPTER 810-3-16 BASIS FOR DEPRECIATION AND DEPLETION
CHAPTER 810-3-17 ITEMS NOT DEDUCTIBLE
CHAPTER 810-3-19 EXEMPTIONS - GENERALLY
CHAPTER 810-3-19.1 SEVERANCE PAY EXEMPTION
CHAPTER 810-3-20 MILITARY RETIREMENT BENEFITS
CHAPTER 810-3-21 CREDIT FOR TAXES PAID ON INCOME FROM SOURCES OUTSIDE THE STATE
CHAPTER 810-3-24 TAXATION OF PARTNERSHIPS
CHAPTER 810-3-24.1 COMPOSITE RETURNS OF SUBCHAPTER K ENTITIES
CHAPTER 810-3-24.2 PASS-THROUGH ENTITY COMPOSITE RETURNS & QUALIFIED INVESTMENT PARTNERSHIP (QIP) REQUIREMENTS
CHAPTER 810-3-25 ESTATES AND TRUSTS
CHAPTER 810-3-26 INFORMATION FROM SOURCE OF INCOME
CHAPTER 810-3-27 INDIVIDUAL TAXPAYERS' RETURNS
CHAPTER 810-3-28 PARTNERSHIP RETURNS
CHAPTER 810-3-29 FIDUCIARY RETURNS
CHAPTER 810-3-30 RETURN WHEN ACCOUNTING PERIOD CHANGES
CHAPTER 810-3-31 IMPOSITION OF INCOME TAX ON CORPORATIONS
CHAPTER 810-3-32 EXEMPTION OF CERTAIN ORGANIZATIONS, ASSOCIATIONS, ETC.
CHAPTER 810-3-34 GROSS INCOME OF CORPORATIONS DEFINED
CHAPTER 810-3-35 DEDUCTIONS ALLOWED CORPORATIONS GENERALLY
CHAPTER 810-3-35.1 ASSESSMENT OF INCOME TAXES - DEDUCTION FOR A LIMITED NET OPERATING LOSS CARRYFORWARD FOR CORPORATIONS
CHAPTER 810-3-36 DISTRIBUTION BY CORPORATIONS (REPEALED 3/7/00)
CHAPTER 810-3-38 ADDITIONAL CREDITS AND DEDUCTIONS ALLOWED FOR CORPORATIONS
CHAPTER 810-3-39 CORPORATION RETURNS
CHAPTER 810-3-40 ASSESSMENT OF INCOME TAXES
CHAPTER 810-3-42 TIME AND METHOD OF PAYMENT OF INCOME TAX
CHAPTER 810-3-43 TAX PAID THROUGH MISTAKE OR ERROR (REPEALED)
CHAPTER 810-3-44 INSTALLMENT BASIS
CHAPTER 810-3-45 PERIOD OF LIMITATION UPON ASSESSMENT AND COLLECTION - ESTABLISHED;REQUEST FOR PROMPT ASSESSMENT(REPEALED)
CHAPTER 810-3-47 LIMITATIONS UPON CIVIL ACTIONS AND PROCEEDINGS BY TAXPAYER (REPEALED)
CHAPTER 810-3-49 ASSESSMENT OF TAX AND PENALTIES AGAINST THOSE FAILING TO MAKE RETURNS (REPEALED)
CHAPTER 810-3-53 INSPECTION OF RETURNS BY THIRD-PARTY AGENCIES (REPEALED 11/16/01)
CHAPTER 810-3-70 DEFINITIONS
CHAPTER 810-3-71 WITHHOLDING TAX
CHAPTER 810-3-72 INCLUDED AND EXCLUDED WAGES
CHAPTER 810-3-73 WITHHOLDING CERTIFICATES
CHAPTER 810-3-73.1 PROVISIONAL CONSTRUCTION EMPLOYERS
CHAPTER 810-3-74 PAYMENT OF AMOUNTS WITHHELD
CHAPTER 810-3-75 STATEMENT TO BE FURNISHED EMPLOYEE
CHAPTER 810-3-76 LIABILITY FOR TAX WITHHELD
CHAPTER 810-3-77 REFUND TO EMPLOYER
CHAPTER 810-3-78 CREDIT FOR TAX WITHHELD
CHAPTER 810-3-79 OVERPAYMENT OF TAX
CHAPTER 810-3-80 PENALTIES
CHAPTER 810-3-81 OPTIONAL SHORT FORM RETURNS
CHAPTER 810-3-82 DECLARATION OF ESTIMATED TAX
CHAPTER 810-3-83 PAYMENT OF ESTIMATED TAX
CHAPTER 810-3-84 EMPLOYEE BUSINESS EXPENSE (REPEALED 11/16/01)
CHAPTER 810-3-100 SETOFF DEBT COLLECTION (REPEALED 11/16/01)
CHAPTER 810-3-120 ACTIVE SOLAR ENERGY TAX CREDITS (REPEALED 11/16/01)
CHAPTER 810-3-121 PASSIVE SOLAR ENERGY TAX CREDITS (REPEALED 11/16/01)
CHAPTER 810-3-135 INCOME TAX CREDITS
CHAPTER 810-3-160 REQUIREMENTS FOR QUALIFICATION AS AN ALABAMA S CORPORATION
CHAPTER 810-3-161 COMPUTING TAXABLE INCOME OF AN ALABAMA S CORPORATION
CHAPTER 810-3-162 INCOME TO BE REPORTED BY SHAREHOLDERS
CHAPTER 810-3-163 TAXATION OF TRANSACTIONS INDIVIDUALS RELATED TO SHAREHOLDERS OF AN ALABAMA S CORPORATION
CHAPTER 810-3-164 COMPUTATION OF ADJUSTMENTS TO A SHAREHOLDER'S BASIS IN THE STOCK AND INDEBTEDNESS OF AN ALABAMA S CORPORATION
CHAPTER 810-3-165 DISTRIBUTIONS BY AN ALABAMA S CORPORATION
CHAPTER 810-3-166 COMPUTATION OF THE ALABAMA ACCUMULATED ADJUSTMENTS ACCOUNT
CHAPTER 810-3-167 APPLICABILITY OF INCOME TAX RULES AND REGULATIONS TO ALABAMA S CORPORATIONS AND SHAREHOLDERS
CHAPTER 810-3-168 NET OPERATING LOSS DEDUCTION NOT APPLICABLE TO AN ALABAMA S CORPORATION
CHAPTER 810-3-169 ADJUSTMENTS TO THE EARNINGS AND PROFITS ACCOUNT OF AN ALABAMA S CORPORATION
CHAPTER 810-3-170 RESERVED (REPEALED 5/5/00)
CHAPTER 810-3-171 COMPUTATION OF EACH SHAREHOLDER'S SHARE OF THE INCOME, LOSS, DEDUCTION & CREDIT FROM AN ALABAMA S CORPORATION
CHAPTER 810-3-172 COMPUTATION OF THE TRANSITION PERIOD AFTER TERMINATION OF STATUS AS AN ALABAMA S CORPORATION
CHAPTER 810-3-173 APPLICATION OF INTERNAL REVENUE SERVICE RULES AND REGULATIONS TO ALABAMA S CORPORATIONS AND THEIR SHAREHOLDERS
CHAPTER 810-3-174 TAX IMPOSED ON CERTAIN BUILT-IN GAINS
CHAPTER 810-3-175 PASSIVE INVESTMENT INCOME TAX
CHAPTER 810-3-176 COMPOSITE RETURNS
CHAPTER 810-3-200 INCOME TAX FORMS
CHAPTER 810-4-1 AD VALOREM TAX
CHAPTER 810-4-2 REQUIREMENTS FOR REPORTING, REGISTERING, AND ASSESSING MANUFACTURED HOMES
CHAPTER 810-4-3 REQUIREMENTS FOR ASSESSING AND GRANTING OF ABATEMENT OF NONEDUCATIONAL AD VALOREM TAXES ON CERTAIN INDUSTRIAL PROPERTY
CHAPTER 810-4-4 GUIDELINES AND PROCEDURES FOR PAYMENT TO CERTAIN CERTIFIED APPRAISERS, MAPPERS OR TAX ADMINISTRATORS
CHAPTER 810-5-1 VEHICLE REGISTRATION
CHAPTER 810-5-1 VEHICLE REGISTRATION APPENDICES
CHAPTER 810-5-2 CERTIFICATE OF TITLE REQUIRED
CHAPTER 810-5-3 EXCLUSION - MOBILE HOMES
CHAPTER 810-5-4 DESIGNATED AGENTS
CHAPTER 810-5-5 APPLICATIONS FOR CERTIFICATE OF TITLE
CHAPTER 810-5-6 ISSUANCE AND TITLE RECORDS
CHAPTER 810-5-7 USE OF DUPLICATE COPY OF APPLICATION AS PERMIT TO OPERATE MOTOR VEHICLE
CHAPTER 810-5-8 MANDATORY LIABILITY INSURANCE
CHAPTER 810-5-9 INTERNATIONAL FUEL TAX AGREEMENT
CHAPTER 810-5-17 SCRAPPING, DISMANTLING, OR DESTROYING VEHICLE
CHAPTER 810-5-19 SECURITY INTEREST ON TITLE VEHICLE
CHAPTER 810-5-26 POWERS OF THE DEPARTMENT
CHAPTER 810-5-27 HEARINGS
CHAPTER 810-5-31 SCHEDULE OF FEES AND COMMISSIONS
CHAPTER 810-5-41 SALVAGE AND AUTOMOTIVE VEHICLES
CHAPTER 810-5-50 AUTO TITLE AND ANTI-THEFT FORMS
CHAPTER 810-5-75 TITLE PROCEDURE
CHAPTER 810-5-76 ODOMETER DISCLOSURE (REPEALED 5/27/10)
CHAPTER 810-6-1 GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES
CHAPTER 810-6-2 TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES
CHAPTER 810-6-3 EXEMPTIONS FROM SALES AND USE TAX
CHAPTER 810-6-4 SALES TAX DUE MONTHLY; FILING OF REPORTS; RECORDS REQUIRED; REFUNDS; INTEREST; HEARINGS ON ASSESSMENTS; EXAMINATIONS OF RETURNS; INTER ALIA
CHAPTER 810-6-5 USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES
CHAPTER 810-6-6 FORMS (REPEALED)
CHAPTER 810-6-7 INTERNET-BASED ELECTRONIC TAX FILING AND PAYMENT PROGRAM FOR CERTAIN TAXES ADMINISTERED BY THE SALES (REPEALED 10/4/01)
CHAPTER 810-7-1 TOBACCO TAX ADMINISTRATION
CHAPTER 810-7-2 TOBACCO TAX FORMS
CHAPTER 810-8-1 MOTOR FUEL REGULATIONS
CHAPTER 810-8-2 COAL SEVERANCE TAX
CHAPTER 810-8-3 MOTOR FUELS FORMS
CHAPTER 810-8-4 INTERSTATE MOTOR CARRIERS
CHAPTER 810-8-5 NATURAL RESOURCES AND LICENSE TAX DIVISION
CHAPTER 810-8-6 OIL AND GAS SEVERANCE TAX
CHAPTER 810-8-X PENALTY FOR DELINQUENCY IN THE PAYMENT OF TAXES
CHAPTER 810-9-1 FINANCIAL INSTITUTION EXCISE TAX RULES
CHAPTER 810-9-2 FINANCIAL INSTITUTION EXCISE TAX
CHAPTER 810-10-1 ALABAMA UNIFORM DISPOSITION OF UNCLAIMED PROPERTY ACT ADMINISTRATION REPEALED
CHAPTER 810-11-1 BOXING RULES
CHAPTER 810-11-2 WRESTLING RULES
CHAPTER 810-11-3 BOXING AND WRESTLING FORMS
CHAPTER 810-12-1 100% PENALTY ASSESSMENTS
CHAPTER 810-13-1 PAYMENT OF TAXES THROUGH ELECTRONIC FUNDS TRANSFER
CHAPTER 810-14-1 TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES
CHAPTER 810-15-1 HOSPITAL ASSESSMENT FOR MEDICAID
CHAPTER 810-16-1 FILM PRODUCATION TAX INCENTIVES
CHAPTER 810-27-1-4 MULTISTATE TAX COMPACT
CHAPTER 810-27-1-7 MULTISTATE TAXPAYERS: RECORDKEEPING FOR SALES, USE, OR RENTAL TAX TRANSACTIONS