reglab/statecodes huggingface dataset:
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-1-2 - PROCEDURES AND RULES FOR RULEMAKING, PUBLIC HEARINGS; DEC LARATORY RULINGS › Section 810-1-2-.05 - Petition For Rulemaking Action

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			  Any interested person may petition the Commissioner to institute
			 proposed rulemaking action to amend or repeal existing rules, or to adopt new
			 rules, on any subject matter for which the Commissioner has the authority to
			 adopt rules and regulations.
(2)  A
			 petition for rulemaking shall be in substantially the following format:
STATE OF ALABAMA
BEFORE THE DEPARTMENT OF REVENUE
(Name of pet itioner) Docket No._______________
(To be completed by Department)
Petitioner
PETITION FOR RULEMAKING ACTION
The undersigned Petitioner hereby requests the Commissioner of
				Revenue to initiate rulemaking action as set forth herein.
(State t he substance of the rulemaking action req uested,
				such as rule to be repealed, or language to be amended, or new rule to be
				adopted.)
As grounds for the requested rulemaking a ction, the
				Petitioner shows unto the Commissioner the following:
(State in detail the reasons the requested rulemaking action is
				needed, the benefits to be derived or improvements to be made by adopting the
				requested rulemaking action .)
DATED this ____day of
______________, 20 __.
Name, address and telephone number of Petitioner.
Name, address and telephone number of Petitioner's counsel, if
				represented by counsel.
(3) 
			 Within sixty (60) days after receipt of the petition, the Commissioner will
			 either deny the petition in writing or issue a Notice of Int ended Action
			 incorporating the proposed rulemaking action as petitioned. Notice of denial or
			 a Notice of Intended Action will be sent to the P etitioner (or Petitioner's
			 counsel, if represented by counsel) by regular first - class mail to the
			 address indicated on the peti tion.
Authors:
Cameran L. Clark
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  41-22-8.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-1-2 - PROCEDURES AND RULES FOR RULEMAKING, PUBLIC HEARINGS; DEC LARATORY RULINGS › Section 810-1-2-.06 - Final Adoption of Proposed Rules (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Statutory Authority:
Code of Ala.
				  1975
, §
										41-22-5.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-1-2 - PROCEDURES AND RULES FOR RULEMAKING, PUBLIC HEARINGS; DEC LARATORY RULINGS › Section 810-1-2-.07 - Emergency Rules. (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										41-22-5.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-1-2 - PROCEDURES AND RULES FOR RULEMAKING, PUBLIC HEARINGS; DEC LARATORY RULINGS › Section 810-1-2-.08 - Declaratory Rulings

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Repealed 1/6/84.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-1-2 - PROCEDURES AND RULES FOR RULEMAKING, PUBLIC HEARINGS; DEC LARATORY RULINGS › Section 810-1-2-.09 - Scope

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Filed 1/12/84. Repealed filed 1/19/88.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-1-2 - PROCEDURES AND RULES FOR RULEMAKING, PUBLIC HEARINGS; DEC LARATORY RULINGS › Section 810-1-2-.10 - Organization And Purpose

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Filed 1/12/84. Repealed filed 1/19/83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-1-2 - PROCEDURES AND RULES FOR RULEMAKING, PUBLIC HEARINGS; DEC LARATORY RULINGS › Section 810-1-2-.11 - Service On Taxpayers

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Filed 1/12/84. Repealed filed 1/19/88.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-1-2 - PROCEDURES AND RULES FOR RULEMAKING, PUBLIC HEARINGS; DEC LARATORY RULINGS › Section 810-1-2-.12 - Time

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Filed 1/12/84. Repealed filed 1/19/88.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-1-2 - PROCEDURES AND RULES FOR RULEMAKING, PUBLIC HEARINGS; DEC LARATORY RULINGS › Section 810-1-2-.13 - Declaratory Rulings On Regulations

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Filed 1/12/84. Repealed filed 1/19/88.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-1-2 - PROCEDURES AND RULES FOR RULEMAKING, PUBLIC HEARINGS; DEC LARATORY RULINGS › Section 810-1-2-.14 - Investigation Of Contested Case Hearings Concerning Assessments And Valuation Determinations; Procedure

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Filed 1/12/84. Repealed filed 1/19/89.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-1-2 - PROCEDURES AND RULES FOR RULEMAKING, PUBLIC HEARINGS; DEC LARATORY RULINGS › Section 810-1-2-.15 - Pre-hearing Conference And Orders Entered Thereon

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Filed 1/12/84. Repealed filed 1/19/88.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-1-2 - PROCEDURES AND RULES FOR RULEMAKING, PUBLIC HEARINGS; DEC LARATORY RULINGS › Section 810-1-2-.16 - Informal Disposition And Waiver Of Hearing

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Filed 1/12/84. Repealed filed 1/19/88.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-1-2 - PROCEDURES AND RULES FOR RULEMAKING, PUBLIC HEARINGS; DEC LARATORY RULINGS › Section 810-1-2-.17 - Production Of Documents And Testimony Prior To Hearing

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Filed 1/12/84. Repealed filed 1/19/88.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-1-2 - PROCEDURES AND RULES FOR RULEMAKING, PUBLIC HEARINGS; DEC LARATORY RULINGS › Section 810-1-2-.18 - Location And Time Of Hearing

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Filed 1/12/84. Repealed filed 1/19/88.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-1-2 - PROCEDURES AND RULES FOR RULEMAKING, PUBLIC HEARINGS; DEC LARATORY RULINGS › Section 810-1-2-.19 - Course Of Proceedings In Contested Cases

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Filed 1/12/84. Repealed filed 1/19/88.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-1-2 - PROCEDURES AND RULES FOR RULEMAKING, PUBLIC HEARINGS; DEC LARATORY RULINGS › Section 810-1-2-.20 - Recordation Of Proceedings

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Filed 1/12/84. Repealed filed 1/19/88.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-1-2 - PROCEDURES AND RULES FOR RULEMAKING, PUBLIC HEARINGS; DEC LARATORY RULINGS › Section 810-1-2-.21 - Evidence

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Filed 1/12/84. Repealed filed 1/19/88.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-1-2 - PROCEDURES AND RULES FOR RULEMAKING, PUBLIC HEARINGS; DEC LARATORY RULINGS › Section 810-1-2-.22 - Authority To Practice

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Filed 1/12/84. Repealed filed 1/19/88.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-1-2 - PROCEDURES AND RULES FOR RULEMAKING, PUBLIC HEARINGS; DEC LARATORY RULINGS › Section 810-1-2-.23 - Failure To Appear

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Filed 1/12/84. Repealed filed 1/19/88.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-1-2 - PROCEDURES AND RULES FOR RULEMAKING, PUBLIC HEARINGS; DEC LARATORY RULINGS › Section 810-1-2-.24 - Motions

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Filed 1/12/84. Repealed filed 1/19/88.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-1-2 - PROCEDURES AND RULES FOR RULEMAKING, PUBLIC HEARINGS; DEC LARATORY RULINGS › Section 810-1-2-.25 - Final Orders, Applications For Rehearing And Appeals Therefrom

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Filed 1/12/84. Amended filed 2/13/85. Repealed filed
				1/19/88.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-1-2 - PROCEDURES AND RULES FOR RULEMAKING, PUBLIC HEARINGS; DEC LARATORY RULINGS › Section 810-1-2-.26 - Record In Contested Cases

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Filed 1/12/84. Repealed filed 1/19/88.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-1-2 - PROCEDURES AND RULES FOR RULEMAKING, PUBLIC HEARINGS; DEC LARATORY RULINGS › Section 810-1-2-.27 - Contested Case Proceedings Not Involving Assessments Or Valuation Determinations

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Filed 1/12/84. Repealed filed 1/19/88.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › 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 › Section 810-1-3-.01 - Scope And Authority Of Administrative Law Division

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed 5/6/93)
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › 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 › Section 810-1-3-.02 - Declaratory Rulings

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed 5/6/93)
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › 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 › Section 810-1-3-.03 - Procedures For Initiating Contested Case Hearings

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed 5/6/93)
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › 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 › Section 810-1-3-.04 - Procedures Governing Contested Case Hearings

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed 5/6/93)
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › 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 › Section 810-1-3-.05 - Production Of Documents And Testimony Prior To Hearing

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed 5/6/93)
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › 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 › Section 810-1-3-.06 - Location And Time Of Hearing

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed 5/6/93)
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › 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 › Section 810-1-3-.07 - Course Of Proceedings In Contested Cases

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed 5/6/93)
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › 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 › Section 810-1-3-.08 - Recordation Of Proceedings

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed 5/6/93)
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › 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 › Section 810-1-3-.09 - Evidence

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed 5/6/93)
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › 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 › Section 810-1-3-.10 - Authority To Practice

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed 5/6/93)
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › 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 › Section 810-1-3-.11 - Failure To Appear

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed 5/6/93)
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › 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 › Section 810-1-3-.12 - Preliminary Orders

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed 5/6/93)
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › 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 › Section 810-1-3-.13 - Orders, Applications For Rehearing, Appeals

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed 5/6/93)
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › 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 › Section 810-1-3-.14 - Record In Contested Cases

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed 5/6/93)
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › 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 › Section 810-1-3-.15 - Scope Of Review On Appeal

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed 5/6/93)
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › 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 › Section 810-1-3-.16 - Confidentiality Of Orders, Etc

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed 5/6/93)
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-1-5 - TIMELY MAILING OF RETURNS, STATEMENTS, OTHER DOCUMENTS OR MAKING PAYMENTS CONSTITUTES TIMELY FILING › Section 810-1-5-.01 - Timely Mailing Treated As Timely Filing And Paying

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
(a)
			 When any return, claim, statement, or any other document is required to be
			 filed, or any payment is required to be made, within a prescribed time period
			 under any provision of Title 40,
Code of Ala. 1975
,
			 such return, claim, statement, other document or payment will be considered to
			 be made within the prescribed time if the return, claim, statement, other
			 document or payment is mailed to the proper agency, office or officer, postage
			 prepaid, and the cover or envelope containing such return, claim, statement,
			 other document or payment is postmarked by the United Postal Service on or
			 before the last day of the prescribed time period (including any allowed
			 extension).
(b) If the last day for
			 filing the document or making the payment described in subparagraph (a) above
			 (and for the timely mailing thereof) falls on a date to be excluded as the last
			 day as provided by Section
			 1-1-4,
Code of Ala. 1975
, then the last day becomes the next
			 working day.
1. Section
			 1-1-4 excludes Sunday, holidays defined in Section
			 1-3-8,
Code of Ala. 1975
, and any date on which the (state or
			 county) office in which the act must be done is closed.
(i) Generally, Saturdays, Sundays and all
			 state holidays would be excluded from the last day on which the mailing may be
			 timely made, and the next working day allowed.
(ii) A federal holiday, which is not also a
			 state holiday, will not be excluded as the last day, even if the United States
			 Post Office is not open.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-1-6 - ADMINISTRATIVE RULES AND PROCEDURES APPLICABLE TO ALL TAXING DIVISIONS OF THE DEPARTMENT OF REVENUE › Section 810-1-6-.01 - Electronic Filing and Payment Through Department Provided Filing And Payment Systems

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Under the authority of Chapter 30 of Title 40 of the
Code of Ala.
			 1975
, the department shall provide an electronic filing and
			 payment system for the purpose of providing taxpayers with the capability to
			 electronically file tax returns, licenses, required documents, and make payment
			 of taxes and fees.
(2) All taxes,
			 fees, and licenses, and their corresponding returns or documents are required
			 to be electronically submitted through the filing and payment system unless
			 otherwise permitted by the department.
(3) The submission of a tax return or other
			 document by the taxpayer or by the taxpayer's authorized representative shall
			 qualify as electronic signature of the person with the responsibility for
			 filing the tax return or document. The taxpayer is responsible for the accuracy
			 of the tax return information, or other document information, submitted to the
			 department regardless of whether the return or document is filed by the
			 taxpayer or the authorized representative.
(4) The due date for filing electronic
			 returns, or other required documents, shall be the same due date for the
			 corresponding tax returns or documents on paper. The date and time the taxpayer
			 completes the filing of the tax return, or document, utilizing the filing and
			 payment system as documented on the confirmation page shall be the date and
			 time used to determine timely filing of the electronic return or
			 document.
Author:
Cameran Clark
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-30-1,
				  40-30-2,
				  40-30-3,
				  40-30-4,
				  40-30-5,
				  40-30-6,
				  and
				  40-30-7.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-1-6 - ADMINISTRATIVE RULES AND PROCEDURES APPLICABLE TO ALL TAXING DIVISIONS OF THE DEPARTMENT OF REVENUE › Section 810-1-6-.02 - Scope of the Rules. (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Deborah Lee
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-30-1,
				  40-30-2,
				  40-30-3,
				  40-30-4,
				  40-30-5,
				  40-30-6.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-1-6 - ADMINISTRATIVE RULES AND PROCEDURES APPLICABLE TO ALL TAXING DIVISIONS OF THE DEPARTMENT OF REVENUE › Section 810-1-6-.03 - Definitions. (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Deborah Lee
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-30-1,
				  40-30-2,
				  40-30-3,
				  40-30-4,
				  40-30-5,
				  40-30-6.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-1-6 - ADMINISTRATIVE RULES AND PROCEDURES APPLICABLE TO ALL TAXING DIVISIONS OF THE DEPARTMENT OF REVENUE › Section 810-1-6-.05 - Tax Types Covered and Requirements for Tax Returns (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Deborah Lee
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-30-1,
				  40-30-2,
				  40-30-3,
				  40-30-4,
				  40-30-5,
				  40-30-6.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-1-6 - ADMINISTRATIVE RULES AND PROCEDURES APPLICABLE TO ALL TAXING DIVISIONS OF THE DEPARTMENT OF REVENUE › Section 810-1-6-.06 - Electronic Payment Requirements and Determining Timely Payment (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Deborah Lee
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-30-1,
				  40-30-2,
				  40-30-3,
				  40-30-4,
				  40-30-5,
				  40-30-6.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-1-6 - ADMINISTRATIVE RULES AND PROCEDURES APPLICABLE TO ALL TAXING DIVISIONS OF THE DEPARTMENT OF REVENUE › Section 810-1-6-.07 - Determining Timely Filing of Electronic Returns (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Deborah Lee
Statutory Authority:
Code
of Ala. 1975
,
				  §§
										40-2A-7(a)(5),
				  40-30-1,
				  40-30-2,
				  40-30-3,
				  40-30-4,
				  40-30-5,
				  40-30-6.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-1-6 - ADMINISTRATIVE RULES AND PROCEDURES APPLICABLE TO ALL TAXING DIVISIONS OF THE DEPARTMENT OF REVENUE › Section 810-1-6-.08 - Acceptance Of Electronic Return Originators Into Program And Revocation Of Acceptance Into The Program (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Deborah Lee
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-30-1,
				  40-30-2,
				  40-30-3,
				  40-30-4,
				  40-30-5,
				  40-30-6.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-1-6 - ADMINISTRATIVE RULES AND PROCEDURES APPLICABLE TO ALL TAXING DIVISIONS OF THE DEPARTMENT OF REVENUE › Section 810-1-6-.09 - Requirements For Filing Declaration (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Deborah Lee
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-30-1,
				  40-30-2,
				  40-30-3,
				  40-30-4,
				  40-30-5,
				  40-30-6.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-1-6 - ADMINISTRATIVE RULES AND PROCEDURES APPLICABLE TO ALL TAXING DIVISIONS OF THE DEPARTMENT OF REVENUE › Section 810-1-6-.10 - Requirements For Submitting Tax Returns (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Deborah Lee
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-30-1,
				  40-30-2,
				  40-30-3,
				  40-30-4,
				  40-30-5,
				  40-30-6.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-1-6 - ADMINISTRATIVE RULES AND PROCEDURES APPLICABLE TO ALL TAXING DIVISIONS OF THE DEPARTMENT OF REVENUE › Section 810-1-6-.11 - Requirements For Testing Prior To Department Approval (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Deborah Lee
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-30-1,
				  40-30-2,
				  40-30-3,
				  40-30-4,
				  40-30-5,
				  40-30-6.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-1-6 - ADMINISTRATIVE RULES AND PROCEDURES APPLICABLE TO ALL TAXING DIVISIONS OF THE DEPARTMENT OF REVENUE › Section 810-1-6-.12 - Taxes Required To Be Filed Electronically. (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Authors:
Joseph W. Cowen, Don Graham, Sales, Use
				  & Business Tax Division
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-23-7,
				  40-23-31,
				  40-23-83,
				  40-30-2,
				  40-26B-5,
				  40-26B-24,
				  40-26-19,
				  40-21-105,
				  11-3-11.3(f).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-1-6 - ADMINISTRATIVE RULES AND PROCEDURES APPLICABLE TO ALL TAXING DIVISIONS OF THE DEPARTMENT OF REVENUE › Section 810-1-6-.13 - Requirements for Third-Party Bulk Filers

Current through Register Vol. 42, No. 9, June 28, 2024
(1) A "third-party bulk filer is a person who
			 is registered with the department to file and pay taxes on behalf of multiple
			 taxpayers.
(2) A person may apply,
			 on a form prescribed by the department, for registration as a third-party bulk
			 filer. The department will approve the application if the properly completed
			 application indicates that the person will comply with this rule. However,
			 approval of the application does not grant the third-party bulk filer authority
			 to act as an agent of the department.
(3) Third-party bulk filers are required to:
(a) Submit returns and payments for those
			 taxes required to be filed electronically, in a timely manner using the
			 electronic filing systems for taxpayers having a valid account with the
			 department.
(b) Submit a separate
			 electronic payment for each return, account, or filing period.
(c) Maintain on file the client's power of
			 attorney allowing the third-party to file returns and/or pay Alabama taxes on
			 behalf of the client and, upon request, provide a copy to the department. The
			 power of attorney must also indicate the authorization for the third-party to
			 receive information about filings or payments directly from the
			 department.
(d) Electronically
			 provide the department, on a monthly basis, an updated client list containing
			 at least the name, current mailing address, account number, and telephone
			 number for those clients for whom they are authorized to file.
The mailing address listed for the client must be the client's
				actual street or post office box address and not the third-party bulk filer's
				address.
1. Initial client list must
			 show all clients.
2. Subsequent
			 updates should show only additions and deletions.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-1-6 - ADMINISTRATIVE RULES AND PROCEDURES APPLICABLE TO ALL TAXING DIVISIONS OF THE DEPARTMENT OF REVENUE › Appendix A - Application for Qualification as Electronic Return Originator for Internet'Based Filing and Payment of Taxes (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Donna Joyner
Statutory Authority:
Code of Ala.
				  1975
, §§40'2A'7(a)(5), 40'30'1, 40'30'2, 40'30'3,
				  40'30'4, 40'30'5, 40'30'6
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-1 - CORPORATIONS › Section 810-2-1-.01 - Reserved

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Tim Hussey
Statutory Authority:
Code of Ala.
				  1975
, §
										§
										40-2A-7(a)
				  (5),
				  40-14-58,
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-1 - CORPORATIONS › Section 810-2-1-.02 - Reserved

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Tim Hussey
Statutory Authority:
Code of Ala.
				  1975
, §
										§
										40-2A-7(a)
				  (5),
				  40-14-58.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-1 - CORPORATIONS › Section 810-2-1-.05 - Reserved

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Tim Hussey
Statutory Authority:
Code of Ala.
				  1975
, §
										§
										40-2A-7(a)
				  (5),
				  40-14-58.
				  Amendment 154 Constitution of Alabama 1903.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-2 - PERMIT FEES › Section 810-2-2-.01 - Reserved

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Tim Hussey
Statutory Authority:
Code of Ala.
				  1975
, §
										§
										40-2A-7(a)
				  (5),
				  40-14-58.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-2 - PERMIT FEES › Section 810-2-2-.02 - Duplication Of Names

Current through Register Vol. 42, No. 9, June 28, 2024
In order to prevent confusion and protect the corporation name,
				no permits will be issued to a corporation with a name identical to a
				corporation previously qualified or presently in existence.
Author:
Statutory Authority:
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-2 - PERMIT FEES › Section 810-2-2-.03 - Reserved

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Tim Hussey
Statutory Authority:
Code of Ala.
				  1975
, §
										§
										40-2A-7(a)
				  (5),
				  40-14-44.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-2 - PERMIT FEES › Section 810-2-2-.07 - Reserved

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Tim Hussey
Statutory Authority:
Code of Ala.
				  1975
, §
										§
										40-2A-7(a)
				  (5),
				  40-14-21.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-2 - PERMIT FEES › Section 810-2-2-.08 - Reserved

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Tim Husseey
Statutory Authority:
Code of Ala.
				  1975
, §
										§
										40-2A-7(a)
				  (5),
				  40-14-58,
				  10-2A-230.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-3 - [Repealed] › Section 810-2-3-.01 - Treasury Stock And The Franchise Tax

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Kenneth Rouse
Statutory Authority:
Code of Ala.
				  1975
, §
										40-14-44.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-3 - [Repealed] › Section 810-2-3-.02 - Dormant Corporations And The Franchise Tax

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-14-44.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-3 - [Repealed] › Section 810-2-3-.03 - Exclusion Of Investment In Subsidiaries

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-14-44.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-3 - [Repealed] › Section 810-2-3-.05 - Exclusions And Deductions

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-14-44.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-3 - [Repealed] › Section 810-2-3-.06 - Treasury Stock, Deferred Federal Income Tax, Inter-company Payables

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Louis R. Mills
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-14-41,
				  40-14-58.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-3 - [Repealed] › Section 810-2-3-.07 - Fiscal Year Figures

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-14-44,
				  40-14-70.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-3 - [Repealed] › Section 810-2-3-.08 - Extensions

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Tim Hussey
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-14-45,
				  40-14-58,
				  40-1-44,
				  40-2A-11(a)(b),
				  40-1-45.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-3 - [Repealed] › Section 810-2-3-.09 - Formal Dissolution To Be Filed With Probate Court

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Kenneth Rouse
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-14-44,
				  40-14-70,
				  10-2A-180.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-3 - [Repealed] › Section 810-2-3-.10 - Corporation Certificates Of Good Standing

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Authors:
Ernest Broadhead; Louis
				Mills
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2-11,
				  40-14-58.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-3 - [Repealed] › Section 810-2-3-.12 - Exempt Taxpayers

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Louis Mills
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-14-1,
				  40-14-21,
				  40-14-22,
				  40-14-41,
				  40-14-44,
				  40-14-58.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-3 - [Repealed] › Section 810-2-3-.13 - Determination Of Franchise Tax Allocation Factors By Taxpayers Engaged in Multistate Operations

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Authors:
Rick Umstead
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-14-58.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-3 - [Repealed] › Section 810-2-3-.14 - Exclusion Of Investments In Other Corporations Doing Business In Alabama

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Peter M. Petrillo, Jr.
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-14-58.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-3 - [Repealed] › Section 810-2-3-.16 - Alternative Method Of Determining Capital Employed In Alabama

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Authors:
Tim W. Hussey, Richard
				Umstead
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5) and
				  40-14-58.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-5 - REGISTRATION OF SECURITIES (REPEALED) › Section 810-2-5-.01 - Registration Of Securities-Securities To Be Registered. (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Ethridge Harper
Statutory Authority:
Code of Ala.
				  1975
, §
										40-24-2.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-5 - REGISTRATION OF SECURITIES (REPEALED) › Section 810-2-5-.02 - Securities Exempt From Ad Valorem Tax. (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-24-3.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-5 - REGISTRATION OF SECURITIES (REPEALED) › Section 810-2-5-.03 - Who Should Register Securities And When They Should Be Registered. (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-24-3.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-5 - REGISTRATION OF SECURITIES (REPEALED) › Section 810-2-5-.04 - Basis And Rate Of Tax On Shares Of Stock. (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-24-3.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-5 - REGISTRATION OF SECURITIES (REPEALED) › Section 810-2-5-.05 - Why Securities Should Be Registered. (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-24-3.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-6 - FRANCHISE TAX AND SECURITIES RECORDING FORMS AND RETURNS › Section 810-2-6-.01 - Form FT2-1 - Domestic Corporation Franchise Tax Return, Permit Application, And Annual Report. (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-14-44.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-6 - FRANCHISE TAX AND SECURITIES RECORDING FORMS AND RETURNS › Section 810-2-6-.02 - Form FTI-1 Foreign Corporation Franchise Tax Return, Permit Application, And Annual Report. (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-14-44.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-6 - FRANCHISE TAX AND SECURITIES RECORDING FORMS AND RETURNS › Section 810-2-6-.03 - Form FTI-1A Foreign Franchise Tax Extension Request, Permit Application, And Annual Report. (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-14-44.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-6 - FRANCHISE TAX AND SECURITIES RECORDING FORMS AND RETURNS › Section 810-2-6-.04 - Form 1-28 - Foreign Corporations, Newly Qualifying, Form To Be Used By. (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-14-44.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-6 - FRANCHISE TAX AND SECURITIES RECORDING FORMS AND RETURNS › Section 810-2-6-.05 - Form FTS10 - Tax Return For Assessment Of Shares Of Domestic Corporations. (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-14-70.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-6 - FRANCHISE TAX AND SECURITIES RECORDING FORMS AND RETURNS › Section 810-2-6-.06 - Form FT4-1 Registration Of Securities By An Agent. (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-24-3.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-6 - FRANCHISE TAX AND SECURITIES RECORDING FORMS AND RETURNS › Section 810-2-6-.07 - Form FT4-2 Registration Of Securities By Owner. (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-24-3.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-6 - FRANCHISE TAX AND SECURITIES RECORDING FORMS AND RETURNS › Section 810-2-6-.08 - Registration Of Securities - Reference 40-24-1 Through 40-24-8. (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-24-3.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-6 - FRANCHISE TAX AND SECURITIES RECORDING FORMS AND RETURNS › Section 810-2-6-.09 - Petition For Refund-Money Paid Erroneously To The Department Of Revenue (Form FT8-2). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-24-3.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-6 - FRANCHISE TAX AND SECURITIES RECORDING FORMS AND RETURNS › Section 810-2-6-.10 - Annual Report Of License Tax On Telephone Business To The State Department Of Revenue (Form FT5-8). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-24-3.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-6 - FRANCHISE TAX AND SECURITIES RECORDING FORMS AND RETURNS › Section 810-2-6-.11 - Domestic Corporation Franchise Tax Return Instructions (Form FT2-14). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-24-3.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-6 - FRANCHISE TAX AND SECURITIES RECORDING FORMS AND RETURNS › Section 810-2-6-.12 - Application For Agents Occupational License As A Mortgage Loan Broker (Form FT6-2). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-24-3.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-6 - FRANCHISE TAX AND SECURITIES RECORDING FORMS AND RETURNS › Section 810-2-6-.13 - Schedule Of Capital Employed By Foreign Insurance Corporations (Form FT1-26). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-24-3.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-6 - FRANCHISE TAX AND SECURITIES RECORDING FORMS AND RETURNS › Section 810-2-6-.14 - Instruction For Preparation Of Annual Foreign Corporation Franchise Tax Return And Annual Report-Franchise Tax Extension Request And Permit Application (Form FT1-2). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-24-3.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-6 - FRANCHISE TAX AND SECURITIES RECORDING FORMS AND RETURNS › Section 810-2-6-.15 - 2.2% Gross Receipts Tax Annual Report (Form FT5-7). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-24-3.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-6 - FRANCHISE TAX AND SECURITIES RECORDING FORMS AND RETURNS › Section 810-2-6-.16 - Hydro-Electric Company Gross Receipts Annual Report (Franchise Tax Form FT5-24). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-14-44.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-6 - FRANCHISE TAX AND SECURITIES RECORDING FORMS AND RETURNS › Section 810-2-6-.17 - Railroad Annual Ad Valorem Tax Data Report (Form FT5-16). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-24-3.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-6 - FRANCHISE TAX AND SECURITIES RECORDING FORMS AND RETURNS › Section 810-2-6-.18 - Utility Companies Statement Of Additions To Property In Alabama (Form FT5-2). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-14-44.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-6 - FRANCHISE TAX AND SECURITIES RECORDING FORMS AND RETURNS › Section 810-2-6-.19 - Freight Line And Equipment Companies-Annual Report To State Department Of Revenue (Form FT3-1). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-14-44.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-6 - FRANCHISE TAX AND SECURITIES RECORDING FORMS AND RETURNS › Section 810-2-6-.20 - Water Company Annual Report (Form 5-15). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-24-3.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-6 - FRANCHISE TAX AND SECURITIES RECORDING FORMS AND RETURNS › Section 810-2-6-.21 - Other Than Class "A" Telephone Company Annual Report (Form FT5-17). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-24-3.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-6 - FRANCHISE TAX AND SECURITIES RECORDING FORMS AND RETURNS › Section 810-2-6-.22 - Electric Cooperative Annual Report (Form FT5-18). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-24-3.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-6 - FRANCHISE TAX AND SECURITIES RECORDING FORMS AND RETURNS › Section 810-2-6-.23 - Radio Common Carriers Annual Report (Form FT5-20). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-24-3.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-6 - FRANCHISE TAX AND SECURITIES RECORDING FORMS AND RETURNS › Section 810-2-6-.24 - Annual Report To State Of Alabama For Commercial Airlines Return Of Property (Form FT5-14). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-24-3.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-6 - FRANCHISE TAX AND SECURITIES RECORDING FORMS AND RETURNS › Section 810-2-6-.25 - Railroad Return Of Freight Line Equipment (Form FT3-4) (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-24-3.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-2-7 - CAPITAL CREDIT REGULATIONS › Section 810-2-7-.01 - Scope Of The Rules And Definitions

Current through Register Vol. 42, No. 9, June 28, 2024
(1) This chapter sets forth the rules to be
			 used by the Alabama Department of Revenue in the administration of Sections
			 40-18-190 through
			 40-18-203,
Code of Ala. 1975
, as amended. These rules are
			 promulgated to implement and clarify the procedures to be used by an Investing
			 Company or Companies in order:
(a) to provide
			 definitions of terms used in regulations and procedures related to Reporting
			 Company designation and responsibilities, Reg. 810-2-7-.01,
(b) to notify the Department of Revenue of
			 the intent to establish a Project which will qualify for the Capital Credit,
			 Reg.
			 810-2-7-.02,
(c) to clarify the minimum criteria for a
			 Project to qualify for the Capital Credit and continuing availability
			 requirements, Reg.
			 810-2-7-.03,
(d) to establish the available annual Capital
			 Credit, Reg.
			 810-2-7-.04,
(e) to establish the methods used to
			 determine the income generated by or arising out of a Qualifying Project, Reg.
			 810-2-7-.05,
(f) to establish the methods used to allocate
			 the Project's Alabama taxable apportionable income and the Capital Credit among
			 business entities engaged in Joint Ventures, Reg.
			 810-2-7-.06,
(g) to provide that the Department of Revenue
			 is furnished the information necessary to meet the reporting requirements of
			 Section
			 40-18-198,
Code of Ala. 1975
, as amended, Reg.
			 810-2-7-.07,
			 and