Alabama Administrative Code Title 810 - ALABAMA DEPARTMENT OF REVENUE
Here’s a refined overview of Alabama Administrative Code Title 810 – Department of Revenue:
📘 Title 810 – Key Chapters
1. Structure & Rulemaking (Chapters 810‑1‑1 to 810‑1‑6)
810‑1-1 to 810‑1-2: Agency organization, rulemaking procedures, public hearings, declaratory rulings. (law.cornell.edu)
810‑1-3 to 810‑1-4: Administration and procedures for contested case hearings. (law.cornell.edu)
810‑1-5 to 810‑1-6: Policies on timely filing/payments and uniform procedures across tax divisions (e.g., mandatory e‑filing/payments)
2. Corporate & Business Tax (Chapter 810‑2‑1 to 810‑2‑8)
Cover corporate tax, permit fees, franchise tax, privilege tax, corporate shares tax, capital credit regulations — many are active; some repealed. (law.cornell.edu)
3. Income Tax Rules (Chapter 810‑3 series)
Extensive coverage of individual and corporate income tax: gross income, deductions, basis, credits, filing rules, tax on pass‑through entities.
810‑3‑36 defines "Electing Pass‑Through Entity" election, filing, credits, effective Jan 1, 2021. (revenue.alabama.gov)
4. Withholding & Payroll Taxes (Chapter 810‑3‑71)
Regulations governing employer withholding obligations from wages. (regulations.justia.com)
5. Sales & Use Tax (Chapters 810‑6‑1, 810‑6‑4)
810‑6‑1: Defines gross receipts, taxable sales, special provisions (automotive, services, contractors). (admincode.legislature.state.al.us)
810‑6‑4: Filing/reporting requirements, resale exemption documentation. (law.cornell.edu)
6. Property & Severance Tax, Fines, Unclaimed Property (Chapters 810‑4, 5, 8‑7, etc.)
810‑4‑1: Business personal property filing/assessment. (casetext.com)
810‑5‑1: Fleet online registration and vehicle-related taxes. (admincode.legislature.state.al.us)
810‑8‑7: Severance tax on natural resources; several related provisions. (revenue.alabama.gov)
7. Excise & Special Program Taxes
Chapter 810‑9‑1: Financial institutions excise tax—including definitions, filing procedures, credits—for 2021–2023. (revenue.alabama.gov)
Chapters 810‑13 to 810‑17, 810‑27, 810‑28: Rules for electronic filing, taxpayer rights, hospital assessments, film and economic tax incentives, multistate compacts, and the CHOOSE Act. (law.cornell.edu)
📄 How to Access Title 810
Official source (Legislative Services Agency): Each chapter/rule is available online, organized by subject.
Department of Revenue Rule Archive: Provides adopted, pending, proposed rules with dates. (revenue.alabama.gov)
PDF rulebooks: e.g. sales/use tax guidelines with detailed examples. (revenue.alabama.gov)
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