Alabama Business Privilege Tax & Corporate Shares Tax

Numeric Rules Index

All rules are in HTML and PDF. The HTML version can be obtained by clicking on the Rule Number. The individual PDF version of each rule can be obtained by clicking on the icon that is located at the end of the Rule Title.

Entire Rulebook in Pdf

Rule Number Title
810-2-8-.01   Taxable Income for Determining the Applicable Privilege Tax Rate
810-2-8-.02     Determination of the Apportionment Factors for the Privilege Tax
810-2-8-.03 Execution of Privilege Tax Return
810-2-8-.04 Business Privilege Tax - Transition Rules from a Calendar Year Basis to a Fiscal Year Basis
810-2-8-.05 Election to File as a Family Limited Liability Entity
810-2-8-.06 Extension of Time for Filing of Business Privilege Tax Returns
810-2-8-.07 Definition of Homeowners Association for Purposes of Administering the Alabama Business Privilege Tax Law
810-2-8-.09 Business Privilege Tax Filing Requirements for Disregarded Entities and Owners of Disregarded Entities
810-2-8-.10 Business Privilege Tax Filing Requirements, Clarifications and Explanations


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