| General Procedures | Financial Operations |
| Taxpayers' Bill of Rights and Uniform Revenue Procedures |
 

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RULE NUMBER RULE NAME
810-1-1-.01 Department of Revenue, Creation and Organizational Structure
810-1-1-.02.01 Delegation of Authority by Commissioner to the Assistant Commissioner
810-1-1-.05 Regulations for the Control of Funds Advanced to pay Travel Expenses
810-1-2-.01 Scope
810-1-2-.02 Notice of Proposed Rulemaking
810-1-2-.03 Public Hearings
810-1-2-.04 Written Comments
810-1-2-.05 Petition For Rulemaking
810-1-2-.06 Adoption of Proposed Rules
810-1-2-.07 Emergency Rules
810-1-5-.01 Timely Mailing Treated as Timely Filing and Paying
810-1-6-.01 Signature Requirements of Tax Returns and Other Documents of All Types Filed by Electronic Methods
810-1-6-.02 Scope of the Rules
810-1-6-.03 Definitions
810-1-6-.04 Internet-Based Electronic Filing and Payment of Taxes to be Provided Through Electronic Return Originators
810-1-6-.05 Tax Types Covered and Requirements for Tax Returns
810-1-6-.06 Electronic Payment Requirements and Determining Timely Payment
810-1-6-.07 Determining Timely Filing of Electronic Returns
810-1-6-.08 Acceptance of Electronic Return Originators into Program and Revocation of Acceptance into the Program
810-1-6-.09 Requirements for Filing Declaration
810-1-6-.10 Requirements for Submitting Tax Returns
810-1-6-.11 Requirement for Testing Prior to Department Approval
810-1-6-.12 Taxes Required to be Filed Electronically
810-1-6-.13 Requirements for Third-Party Bulk Filers
 

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RULE NUMBER RULE NAME
810-13-1-.01 Scope of Division 13
810-13-1-.02 Definitions
810-13-1-.03 General Requirements
810-13-1-.04 Tax Types Covered
810-13-1-.05 Selection of Taxpayers
810-13-1-.07 Registration of Taxpayers
810-13-1-.08 Payment Alternatives
810-13-1-.09 Payment Procedures - General Provisions
810-13-1-.10 Procedures for Debit Payment Method
810-13-1-.11 Procedures for ACH Credit Payment Method
810-13-1-.12 Requirement for Filing Returns
810-13-1-.13 Penalties for Noncompliance
810-13-1-.14 Voluntary use of EFT to Pay Taxes
810-13-1-.15 Proof of Payment
810-13-1-.16 Correction of Errors
810-13-1-.17 Emergency Payments
810-13-1-.18 Grace Periods During Implementation
810-13-1-.19 Change in Taxpayer Information
810-13-1-.20 Legal Holidays
 

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RULE NUMBER RULE NAME
810-14-1-.01 Scope of Rules
810-14-1-.02 Guidelines for Granting Administrative Reviews
810-14-1-.03 Cost of Transcripts and Recordings
810-14-1-.04 Installment Payment Agreements
810-14-1-.05 Procedure for Abatement of Penalties
810-14-1-.06 Revenue Rulings
810-14-1-.07 Maintenance of Records
810-14-1-.07.01 Model Recordkeeping and Retention Regulation in an Electronic Environment
810-14-1-.08 Fees and Costs for Witnesses
810-14-1-.09 Entry of Preliminary Assessment; Final Assessment of Uncontested Tax; Execution of Preliminary and Final Assessments
810-14-1-.10 Time Limitation for Entering Preliminary Assessment
810-14-1-.11 Six-Year Time Limitation for Omission of 25 Percent or More of Taxable Base
810-14-1-.12 Second Inspection of a Taxpayer's Books and Records
810-14-1-.13 Service of Preliminary and Final Assessments
810-14-1-.14 Filing a Written Petition for Review
810-14-1-.15 Entry of Final Assessment
810-14-1-.16 Uniform Revenue Procedures -- Appeal from Final Assessment
810-14-1-.17 Procedure for Refund of Local Taxes
810-14-1-.18 Petitions for Refund Allowed
810-14-1-.19 Time Limitations for Filing Petitions for Refund
810-14-1-.20 Limitation with Respect to Net Operating Loss Carrybacks
810-14-1-.21 Procedures if Refunds Granted; Credit of Refund; Payment of Other Taxes; Payment of Interest
810-14-1-.22 Denial or Revocation of Licenses, Account Numbers, Permits, and Certificates (Including Motor Vehicle Certificates of Title)
810-14-1-.23 Refunds of Motor Vehicle Registration Fees
810-14-1-.24 Appeals to the Administrative Law Division - Authority of Administrative Law Judge
810-14-1-.25 Release of Lien Information to Third Parties
810-14-1-.26 Release of Information Necessary to Comply with Sections 40-23-25, 40- 23-82, and 40-12-224, Code of Alabama 1975
810-14-1-.27 Confidentiality of Tax Returns and Tax Return Information
810-14-1-.28 Disclosure of Statistical Information
810-14-1-.29 General Disclosure and Exchange of Information Guidelines
810-14-1-.30 Penalty for Failure to Timely Pay Tax
810-14-1-.30.01 Penalty for Failure to Timely File Tax
810-14-1-.31 Penalty for Underpayment Due to Negligence
810-14-1-.32 Penalty for Underpayment Due to Fraud
810-14-1-.33 Penalty for Frivolous Return
810-14-1-.33.01 Assessment and Waiver of Civil Penalties
810-14-1-.34 Interest on Underpayment of Tax
810-14-1-.34.01 Interest on Underpayment of Tax - Large Corporations
810-14-1-.35 Interest on Refunds
810-14-1-.36 Government Contract for Examination of Taxpayer's Records Where Compensation Contingent Upon Tax, Interest, Etc. Assessed or Collected
 

Film Production Tax Incentives


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RULE NUMBER RULE NAME
810-16-1-.01 State Sales, Use, and Lodgings Tax Exemption for Qualified Production Companies
810-16-1-.02 Rebates Allowed for Qualified Production Companies