Alabama Administrative Code Title 803 - ALABAMA DEPARTMENT OF REVENUE
Alabama Administrative Code – Title 803: Alabama Department of Revenue
Title 803 of the Alabama Administrative Code outlines the rules, regulations, and procedures established by the Alabama Department of Revenue (ADOR). This department administers the tax laws of the state and ensures proper tax collection and compliance.
🔑 Key Areas Covered Under Title 803:
Here are the major subjects and divisions typically addressed:
1. Income Tax
Personal and corporate income tax rules
Filing requirements and deadlines
Withholding, estimated tax, and exemptions
Deductions and credits
2. Sales and Use Tax
Taxable and exempt items
Sales tax collection obligations for businesses
Use tax rules on out-of-state purchases
Local jurisdiction tax rates
3. Property Tax
Property assessment procedures
Real and personal property valuation
Exemptions and appeals process
4. Motor Vehicle Division
Vehicle registration and titling
Motor vehicle sales tax
Dealer licensing rules
5. Business Privilege and License Taxes
Business privilege tax calculation and filing
Licensing requirements for specific professions and trades
6. Excise and Special Taxes
Tobacco and alcohol tax rules
Gasoline and motor fuel taxes
Severance taxes on natural resources
7. Taxpayer Rights and Enforcement
Audits and appeals procedures
Penalties and interest for non-compliance
Voluntary disclosure agreements
Confidentiality and records access
🔍 Example Chapters (May Vary by Updates)
Some example chapter numbers within Title 803 might include:
Chapter 803-3: Income Tax
Chapter 803-6: Sales and Use Tax
Chapter 803-8: Business License Tax
Chapter 803-10: Motor Vehicle Division
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