810 - ALABAMA DEPARTMENT OF REVENUE (Sec. 810-1-1-.01 to Sec. 810-27-1-7-.01)

  1. CHAPTER 810-1-1 - DESCRIPTION OF ORGANIZATION (Sec. 810-1-1-.01 to Sec. 810-1-1-.08)
  2. CHAPTER 810-1-2 - PROCEDURES AND RULES FOR RULEMAKING, PUBLIC HEARINGS; DEC LARATORY RULINGS (Sec. 810-1-2-.01 to Sec. 810-1-2-.27)
  3. 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 (Sec. 810-1-3-.01 to Sec. 810-1-3-.16)
  4. CHAPTER 810-1-4 - PRACTICE AND PROCEDURE FOR CONDUCTING ADMINISTRATIVE HEARINGS OF CONTESTED CASES (Sec. 810-1-4)
  5. CHAPTER 810-1-5 - TIMELY MAILING OF RETURNS, STATEMENTS, OTHER DOCUMENTS OR MAKING PAYMENTS CONSTITUTES TIMELY FILING (Sec. 810-1-5-.01)
  6. CHAPTER 810-1-6 - ADMINISTRATIVE RULES AND PROCEDURES APPLICABLE TO ALL TAXING DIVISIONS OF THE DEPARTMENT OF REVENUE (Sec. 810-1-6-.01 to Appendix A)
  7. CHAPTER 810-2-1 - CORPORATIONS (Sec. 810-2-1-.01 to Sec. 810-2-1-.11)
  8. CHAPTER 810-2-2 - PERMIT FEES (Sec. 810-2-2-.01 to Sec. 810-2-2-.09)
  9. CHAPTER 810-2-3 - [Repealed] (Sec. 810-2-3-.01 to Sec. 810-2-3-.16)
  10. CHAPTER 810-2-4 - SHARES TAX (REPEALED) (Sec. 810-2-4-.01 to Sec. 810-2-4-.21)
  11. CHAPTER 810-2-5 - REGISTRATION OF SECURITIES (REPEALED) (Sec. 810-2-5-.01 to Sec. 810-2-5-.05)
  12. CHAPTER 810-2-6 - FRANCHISE TAX AND SECURITIES RECORDING FORMS AND RETURNS (Sec. 810-2-6-.01 to Sec. 810-2-6-.25)
  13. CHAPTER 810-2-7 - CAPITAL CREDIT REGULATIONS (Sec. 810-2-7-.01 to Sec. 810-2-7-.08)
  14. CHAPTER 810-2-8 - ALABAMA BUSINESS PRIVILEGE TAX AND CORPORATE SHARES TAX (Sec. 810-2-8-.01 to Sec. 810-2-8-.17)
  15. CHAPTER 810-3-1.1 - OPERATING RULES (Sec. 810-3-1.1-.01)
  16. CHAPTER 810-3-2 - PERSONS AND SUBJECTS GENERALLY SUBJECT TO TAX (Sec. 810-3-2-.01 to Sec. 810-3-2-.03)
  17. CHAPTER 810-3-2.1 - EXEMPT INCOME FOR FOREIGN MISSIONARY SERVICE (Sec. 810-3-2.1-.01)
  18. CHAPTER 810-3-3 - INCOME OF OFFICERS OR AGENTS OF THE UNITED STATES, ETC (Sec. 810-3-3-.01)
  19. CHAPTER 810-3-4 - ANY INCOME RECEIVED FROM OBLIGATIONS OF THE UNITED STATES (Sec. 810-3-4-.01)
  20. CHAPTER 810-3-5 - TAX ON INDIVIDUALS (Sec. 810-3-5-.01)
  21. CHAPTER 810-3-6 - GAIN OR LOSS - BASIS OF PROPERTY; ADJUSTED BASIS (Sec. 810-3-6-.01 to Sec. 810-3-6-.17)
  22. CHAPTER 810-3-7 - GAIN OR LOSS - DETERMINATION OF AMOUNT (Sec. 810-3-7-.01)
  23. CHAPTER 810-3-8 - RECOGNITION OF GAIN OR LOSS (Sec. 810-3-8-.01 to Sec. 810-3-8-.20)
  24. CHAPTER 810-3-10 - DISTRIBUTION OF STOCK PURSUANT TO ORDER ENFORCING THE FEDERAL ANTI-TRUST LAWS (Sec. 810-3-10-.01)
  25. CHAPTER 810-3-11 - INVENTORY (Sec. 810-3-11-.01)
  26. CHAPTER 810-3-13 - NET INCOME OF INDIVIDUALS - COMPUTATIONS (Sec. 810-3-13-.01 to Sec. 810-3-13-.04)
  27. CHAPTER 810-3-14 - GROSS INCOME OF INDIVIDUALS (Sec. 810-3-14-.01 to Sec. 810-3-14-.11)
  28. CHAPTER 810-3-15 - DEDUCTIONS FOR INDIVIDUALS GENERALLY (Sec. 810-3-15-.01 to Sec. 810-3-15-.27)
  29. CHAPTER 810-3-15.2 - NET OPERATING LOSS (Sec. 810-3-15.2-.01)
  30. CHAPTER 810-3-15.3 - DEDUCTIONS FOR HEALTH INSURANCE PREMIUMS (Sec. 810-3-15.3-.01)
  31. CHAPTER 810-3-16 - BASIS FOR DEPRECIATION AND DEPLETION (Sec. 810-3-16-.01 to Sec. 810-3-16-.02)
  32. CHAPTER 810-3-17 - ITEMS NOT DEDUCTIBLE (Sec. 810-3-17-.01)
  33. CHAPTER 810-3-19 - EXEMPTIONS - GENERALLY (Sec. 810-3-19-.01 to Sec. 810-3-19-.04)
  34. CHAPTER 810-3-19.1 - SEVERANCE PAY EXEMPTION (Sec. 810-3-19.1-.01)
  35. CHAPTER 810-3-20 - MILITARY RETIREMENT BENEFITS (Sec. 810-3-20-.01)
  36. CHAPTER 810-3-21 - CREDIT FOR TAXES PAID ON INCOME FROM SOURCES OUTSIDE THE STATE (Sec. 810-3-21-.01 to Sec. 810-3-21-.04)
  37. CHAPTER 810-3-24 - TAXATION OF PARTNERSHIPS (Sec. 810-3-24-.01 to Sec. 810-3-24-.05)
  38. CHAPTER 810-3-24.1 - COMPOSITE RETURN AND PAYMENT BY NONRESIDENT OWNER OF SUBCHAPTER K ENTITY (Sec. 810-3-24.1-.01)
  39. CHAPTER 810-3-24.2 - PASS-THROUGH ENTITY COMPOSITE RETURNS AND QUALIFIED INVESTMENT PARTNERSHIP (QIP) REQUIREMENTS (Sec. 810-3-24.2-.01 to Sec. 810-3-24.2-.03)
  40. CHAPTER 810-3-25 - ESTATES AND TRUSTS (Sec. 810-3-25-.01 to Sec. 810-3-25-.16)
  41. CHAPTER 810-3-26 - INFORMATION FROM SOURCE OF INCOME (Sec. 810-3-26-.01 to Sec. 810-3-26-.03)
  42. CHAPTER 810-3-27 - INDIVIDUAL TAXPAYERS' RETURNS (Sec. 810-3-27-.01 to Sec. 810-3-27-.10)
  43. CHAPTER 810-3-28 - PARTNERSHIP RETURNS (Sec. 810-3-28-.01 to Sec. 810-3-28-.09)
  44. CHAPTER 810-3-29 - FIDUCIARY RETURNS (Sec. 810-3-29-.01 to Sec. 810-3-29-.09)
  45. CHAPTER 810-3-30 - RETURN WHEN ACCOUNTING PERIOD CHANGES (Sec. 810-3-30-.01 to Sec. 810-3-30-.02)
  46. CHAPTER 810-3-31 - IMPOSITION OF INCOME TAX ON CORPORATIONS (Sec. 810-3-31-.01 to Sec. 810-3-31-.02)
  47. CHAPTER 810-3-32 - EXEMPTION OF CERTAIN ORGANIZATIONS, ASSOCIATIONS, ETC (Sec. 810-3-32-.01 to Sec. 810-3-32-.03)
  48. CHAPTER 810-3-34 - GROSS INCOME OF CORPORATIONS DEFINED (Sec. 810-3-34-.01)
  49. CHAPTER 810-3-35 - DEDUCTIONS ALLOWED CORPORATIONS GENERALLY (Sec. 810-3-35-.01 to Sec. 810-3-35-.02)
  50. CHAPTER 810-3-35.1 - ASSESSMENT OF INCOME TAXES - DEDUCTION FOR A LIMITED NET OPERATING LOSS CARRYFORWARD FOR CORPORATIONS (Sec. 810-3-35.1-.01 to Sec. 810-3-35.1-.03)
  51. CHAPTER 810-3-36 - [Repealed] (Sec. 810-3-36-.01)
  52. CHAPTER 810-3-38 - ADDITIONAL CREDITS AND DEDUCTIONS ALLOWED FOR CORPORATIONS (Sec. 810-3-38-.01 to Sec. 810-3-38-.02)
  53. CHAPTER 810-3-39 - CORPORATION RETURNS (Sec. 810-3-39-.01 to Sec. 810-3-39-.13)
  54. CHAPTER 810-3-40 - ASSESSMENT OF INCOME TAXES (Sec. 810-3-40-.01 to Sec. 810-3-40-.02)
  55. CHAPTER 810-3-42 - TIME AND METHOD OF PAYMENT OF INCOME TAX (Sec. 810-3-42-.01 to Sec. 810-3-42-.04)
  56. CHAPTER 810-3-43 - TAX PAID THROUGH MISTAKE OR ERROR (Sec. 810-3-43-.01 to Sec. 810-3-43-.03)
  57. CHAPTER 810-3-44 - INSTALLMENT BASIS (Sec. 810-3-44-.01 to Sec. 810-3-44-.02)
  58. CHAPTER 810-3-45 - PERIOD OF LIMITATION UPON ASSESSMENT AND COLLECTION - ESTABLISHED; REQUEST FOR PROMPT ASSESSMENT (REPEALED) (Sec. 810-3-45-.01)
  59. CHAPTER 810-3-47 - LIMITATIONS UPON CIVIL ACTIONS AND PROCEEDINGS BY TAXPAYER (REPEALED) (Sec. 810-3-47-.01)
  60. CHAPTER 810-3-49 - ASSESSMENT OF TAX AND PENALTIES AGAINST THOSE FAILING TO MAKE RETURNS (REPEALED) (Sec. 810-3-49-.01)
  61. CHAPTER 810-3-53 - [Repealed] (Sec. 810-3-53-.01)
  62. CHAPTER 810-3-60 - ALABAMA ACCOUNTABILITY ACT-PARENT TAX CREDITS (Sec. 810-3-60-.01 to Sec. 810-3-60-.04)
  63. CHAPTER 810-3-61 - ALABAMA ACCOUNTABILITY ACT - CREDITS FOR SCHOLARSHIP GRANTING ORGANIZATIONS (Sec. 810-3-61-.01 to Sec. 810-3-61-.09)
  64. CHAPTER 810-3-70 - DEFINITIONS (Sec. 810-3-70-.01 to Sec. 810-3-70-.03)
  65. CHAPTER 810-3-71 - WITHHOLDING TAX (Sec. 810-3-71-.01 to Sec. 810-3-71-.04)
  66. CHAPTER 810-3-72 - INCLUDED AND EXCLUDED WAGES (Sec. 810-3-72-.01 to Sec. 810-3-72-.03)
  67. CHAPTER 810-3-73 - WITHHOLDING CERTIFICATES (Sec. 810-3-73-.01)
  68. CHAPTER 810-3-73.1 - PROVISIONAL CONSTRUCTION EMPLOYERS (Sec. 810-3-73.1-.01 to Sec. 810-3-73.1-.02)
  69. CHAPTER 810-3-74 - PAYMENT OF AMOUNTS WITHHELD (Sec. 810-3-74-.01 to Sec. 810-3-74-.02)
  70. CHAPTER 810-3-75 - STATEMENT TO BE FURNISHED EMPLOYEE (Sec. 810-3-75-.01 to Sec. 810-3-75-.05)
  71. CHAPTER 810-3-76 - LIABILITY FOR TAX WITHHELD (Sec. 810-3-76-.01)
  72. CHAPTER 810-3-77 - REFUND TO EMPLOYER (Sec. 810-3-77-.01)
  73. CHAPTER 810-3-78 - CREDIT FOR TAX WITHHELD (Sec. 810-3-78-.01)
  74. CHAPTER 810-3-79 - OVERPAYMENT OF TAX (Sec. 810-3-79-.01)
  75. CHAPTER 810-3-80 - PENALTIES (Sec. 810-3-80-.01 to Sec. 810-3-80-.02)
  76. CHAPTER 810-3-81 - OPTIONAL SHORT FORM RETURNS (REPEALED) (Sec. 810-3-81-.01)
  77. CHAPTER 810-3-82 - DECLARATION OF ESTIMATED TAX (Sec. 810-3-82-.01 to Sec. 810-3-82-.02)
  78. CHAPTER 810-3-83 - PAYMENT OF ESTIMATED TAX (REPEALED) (Sec. 810-3-83-.01 to Sec. 810-3-83-.02)
  79. CHAPTER 810-3-84 - EMPLOYEE BUSINESS EXPENSE (Sec. 810-3-84-.01)
  80. CHAPTER 810-3-100 - SETOFF DEBT COLLECTION (Sec. 810-3-100-.01)
  81. CHAPTER 810-3-120 - ACTIVE SOLAR ENERGY TAX CREDITS (Sec. 810-3-120-.01)
  82. CHAPTER 810-3-121 - PASSIVE SOLAR ENERGY TAX CREDITS (Sec. 810-3-121-.01)
  83. CHAPTER 810-3-135 - INCOME TAX CREDITS (Sec. 810-3-135-.01 to Sec. 810-3-135-.03)
  84. CHAPTER 810-3-136 - HISTORICAL REHABILITATION TAX CREDIT (Sec. 810-3-136-.01 to Sec. 810-3-136-.03)
  85. CHAPTER 810-3-137 - HISTORICAL REHABILITATION TAX CREDIT OF 2017 (Sec. 810-3-137-.01 to Sec. 810-3-137-.03)
  86. CHAPTER 810-3-160 - REQUIREMENTS FOR QUALIFICATION AS AN ALABAMA S CORPORATION (Sec. 810-3-160-.01)
  87. CHAPTER 810-3-161 - COMPUTING TAXABLE INCOME OF AN ALABAMA S CORPORATION (Sec. 810-3-161-.01 to Sec. 810-3-161-.02)
  88. CHAPTER 810-3-162 - INCOME TO BE REPORTED BY SHAREHOLDERS (Sec. 810-3-162-.01)
  89. CHAPTER 810-3-163 - TAXATION OF TRANSACTIONS INDIVIDUALS RELATED TO SHAREHOLDERS OF AN ALABAMA S CORPORATION (Sec. 810-3-163-.01)
  90. CHAPTER 810-3-164 - COMPUTATION OF ADJUSTMENTS TO A SHAREHOLDER'S BASIS IN THE STOCK AND INDEBTEDNESS OF AN ALABAMA S CORPORATION (Sec. 810-3-164-.01)
  91. CHAPTER 810-3-165 - TAXATION OF ACTUAL DISTRIBUTIONS BY AN ALABAMA S CORPORATION (Sec. 810-3-165-.01)
  92. CHAPTER 810-3-166 - COMPUTATION OF THE ALABAMA ACCUMULATED ADJUSTMENTS ACCOUNT (Sec. 810-3-166-.01)
  93. CHAPTER 810-3-167 - APPLICABILITY OF INCOME TAX RULES AND REGULATIONS TO ALABAMA S CORPORATIONS AND SHAREHOLDERS (Sec. 810-3-167-.01)
  94. CHAPTER 810-3-168 - NET OPERATING LOSS DEDUCTION NOT APPLICABLE TO AN ALABAMA S CORPORATION (Sec. 810-3-168-.01)
  95. CHAPTER 810-3-169 - ADJUSTMENTS TO THE EARNINGS AND PROFITS ACCOUNT OF AN ALABAMA S CORPORATION (Sec. 810-3-169-.01)
  96. CHAPTER 810-3-170 - [Repealed] (Sec. 810-3-170-.01)
  97. CHAPTER 810-3-171 - COMPUTATION OF EACH SHAREHOLDER'S SHARE OF THE INCOME, LOSS, DEDUCTION AND CREDIT FROM AN ALABAMA S CORPORATION (Sec. 810-3-171-.01)
  98. CHAPTER 810-3-172 - COMPUTATION OF THE TRANSITION PERIOD AFTER TERMINATION OF STATUS AS AN ALABAMA S CORPORATION (Sec. 810-3-172-.01)
  99. CHAPTER 810-3-173 - APPLICATION OF INTERNAL REVENUE SERVICE RULES AND REGULATIONS TO ALABAMA S CORPORATIONS AND THEIR SHAREHOLDERS (Sec. 810-3-173-.01)
  100. CHAPTER 810-3-174 - TAX IMPOSED ON CERTAIN BUILT-IN GAINS (Sec. 810-3-174-.01 to Sec. 810-3-174-.02)
  101. CHAPTER 810-3-175 - PASSIVE INVESTMENT INCOME TAX (Sec. 810-3-175-.01)
  102. CHAPTER 810-3-176 - COMPOSITE RETURNS (Sec. 810-3-176-.01)
  103. CHAPTER 810-3-200 - Income Tax Forms Appendix I (Sec. 810-3-200-.01 to Sec. 810-3-200-.80)
  104. CHAPTER 810-4-1 - AD VALOREM TAX (Sec. 810-4-1-.01 to Sec. 810-4-1-.27)
  105. CHAPTER 810-4-2 - REQUIREMENTS FOR REPORTING, REGISTERING, AND ASSESSING MANUFACTURED HOMES (Sec. 810-4-2-.01 to Sec. 810-4-2-.13)
  106. CHAPTER 810-4-3 - REQUIREMENTS FOR ASSESSING AND GRANTING OF ABATEMENT OF NONEDUCATIONAL AD VALOREM TAXES ON CERTAIN INDUSTRIAL PROPERTY (Sec. 810-4-3-.01 to Sec. 810-4-3-.12)
  107. CHAPTER 810-4-4 - GUIDELINES AND PROCEDURES FOR PAYMENT TO CERTAIN CERTIFIED APPRAISERS, MAPPERS OR TAX ADMINISTRATORS (Sec. 810-4-4-.01)
  108. CHAPTER 810-4-5 - AD VALOREM ASSESSMENT PROCEDURES (Sec. 810-4-5-.01 to Sec. 810-4-5-.02)
  109. CHAPTER 810-4-6 - CLARIFICATION OF PROCEDURES FOR TAX LIEN AUCTION AND TAX LIEN SALE (Sec. 810-4-6-.01 to Sec. 810-4-6-.02)
  110. CHAPTER 810-5-1 - VEHICLE REGISTRATION (Sec. 810-5-1-.200 to Sec. 810-5-1-.489)
  111. CHAPTER 810-5-2 - CERTIFICATE OF TITLE REQUIRED (Sec. 810-5-2-.01 to Sec. 810-5-2-.03)
  112. CHAPTER 810-5-3 - EXCLUSION - MOBILE HOMES (Sec. 810-5-3-.01)
  113. CHAPTER 810-5-4 - DESIGNATED AGENTS (Sec. 810-5-4-.01 to Sec. 810-5-4-.04)
  114. CHAPTER 810-5-5 - APPLICATIONS FOR CERTIFICATE OF TITLE (Sec. 810-5-5-.02 to Sec. 810-5-5-.13)
  115. CHAPTER 810-5-6 - ISSUANCE AND TITLE RECORDS (Sec. 810-5-6-.01)
  116. CHAPTER 810-5-7 - USE OF DUPLICATE COPY OF APPLICATION AS PERMIT TO OPERATE MOTOR VEHICLE (Sec. 810-5-7-.01)
  117. CHAPTER 810-5-8 - MANDATORY LIABILITY INSURANCE (Sec. 810-5-8-.01 to Sec. 810-5-8-.11)
  118. CHAPTER 810-5-9 - INTERNATIONAL FUEL TAX AGREEMENT (Sec. 810-5-9-.01 to Sec. 810-5-9-.14)
  119. CHAPTER 810-5-12 - DEALER LICENSE (Sec. 810-5-12-.01 to Sec. 810-5-12-.07)
  120. CHAPTER 810-5-17 - SCRAPPING, DISMANTLING, OR DESTROYING VEHICLE (Sec. 810-5-17-.01)
  121. CHAPTER 810-5-19 - SECURITY INTEREST ON TITLE VEHICLE (Sec. 810-5-19-.04 to Sec. 810-5-19-.05)
  122. CHAPTER 810-5-26 - POWERS OF THE DEPARTMENT (Sec. 810-5-26-.01 to Sec. 810-5-26-.03)
  123. CHAPTER 810-5-27 - HEARINGS (Sec. 810-5-27-.01)
  124. CHAPTER 810-5-31 - SCHEDULE OF FEES AND COMMISSIONS (Sec. 810-5-31-.01)
  125. CHAPTER 810-5-41 - SALVAGE AND AUTOMOTIVE VEHICLES (Sec. 810-5-41-.01 to Sec. 810-5-41-.07)
  126. CHAPTER 810-5-50 - AUTO TITLE AND ANTI-THEFT FORMS (REPEALED) (Sec. 810-5-50-.01 to Sec. 810-5-50-.34)
  127. CHAPTER 810-5-75 - TITLE PROCEDURE (Sec. 810-5-75-.01 to Sec. 810-5-75-.68)
  128. CHAPTER 810-5-76 - ODOMETER DISCLOSURE (Sec. 810-5-76-.01 to Sec. 810-5-76-.02)
  129. CHAPTER 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES (Sec. 810-6-1-.01 to Sec. 810-6-1-.197)
  130. CHAPTER 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES (Sec. 810-6-2-.01 to Sec. 810-6-2-.108)
  131. CHAPTER 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX (Sec. 810-6-3-.01 to Sec. 810-6-3-.78)
  132. CHAPTER 810-6-4 - SALES TAX DUE MONTHLY; FILING OF REPORTS; RECORDS REQUIRED; REFUNDS; INTEREST; HEARINGS ON ASSESSMENTS; EXAMINATIONS OF RETURNS; INTER ALIA (Sec. 810-6-4-.01 to Sec. 810-6-4-.25)
  133. CHAPTER 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES (Sec. 810-6-5-.01 to Sec. 810-6-5-.37)
  134. CHAPTER 810-6-6 - FORMS (REPEALED) (Sec. 810-6-6-.01 to Sec. 810-6-6-.19)
  135. CHAPTER 810-6-7 - [Repealed] (Sec. 810-6-7-.01 to Sec. 810-6-7-.10)
  136. CHAPTER 810-7-1 - TOBACCO TAX ADMINISTRATION (Sec. 810-7-1-.01 to Sec. 810-7-1-.31)
  137. CHAPTER 810-7-2 - TOBACCO TAX FORMS (REPEALED) (Sec. 810-7-2-.02 to Sec. 810-7-2-.16)
  138. CHAPTER 810-8-1 - MOTOR FUEL REGULATIONS (Sec. 810-8-1-.01 to Sec. 810-8-1-.72)
  139. CHAPTER 810-8-2 - COAL SEVERANCE TAX (Sec. 810-8-2-.01 to Sec. 810-8-2-.03)
  140. CHAPTER 810-8-3 - MOTOR FUELS FORMS (REPEALED) (Sec. 810-8-3-.01 to Sec. 810-8-3-.38)
  141. CHAPTER 810-8-4 - INTERSTATE MOTOR CARRIERS (REPEALED) (Sec. 810-8-4-.01)
  142. CHAPTER 810-8-5 - NATURAL RESOURCES AND LICENSE TAX DIVISION (Sec. 810-8-5-.01 to Sec. 810-8-5-.19)
  143. CHAPTER 810-8-6 - OIL AND GAS SEVERANCE TAX (Sec. 810-8-6-.01 to Sec. 810-8-6-.04)
  144. CHAPTER 810-8-7 - ALABAMA UNIFORM SEVERANCE TAX (Sec. 810-8-7-.01 to Sec. 810-8-7-.08)
  145. CHAPTER 810-8-X - PENALTY FOR DELINQUENCY IN THE PAYMENT OF TAXES (Sec. 810-8-X-.01)
  146. CHAPTER 810-9-1 - FINANCIAL INSTITUTION EXCISE TAX RULES (Sec. 810-9-1-.01 to Sec. 810-9-1-.05)
  147. CHAPTER 810-9-2 - FINANCIAL INSTITUTION EXCISE TAX (REPEALED) (Sec. 810-9-2-.01 to Sec. 810-9-2-.08)
  148. CHAPTER 810-10-1 - ALABAMA UNIFORM DISPOSITION OF UNCLAIMED PROPERTY ACT ADMINISTRATION (REPEALED) (Sec. 810-10-1-.01 to Sec. 810-10-1-.08)
  149. CHAPTER 810-11-1 - BOXING RULES (Sec. 810-11-1-.01 to Sec. 810-11-1-.67)
  150. CHAPTER 810-11-2 - WRESTLING RULES (Sec. 810-11-2-.01 to Sec. 810-11-2-.59)
  151. CHAPTER 810-11-3 - BOXING AND WRESTLING FORMS (Sec. 810-11-3-.01 to Sec. 810-11-3-.02)
  152. CHAPTER 810-12-1 - 100% PENALTY ASSESSMENTS (Sec. 810-12-1-.01 to Sec. 810-12-1-.07)
  153. CHAPTER 810-13-1 - PAYMENT OF TAXES THROUGH ELECTRONIC FUNDS TRANSFER (Sec. 810-13-1-.01 to Sec. 810-13-1-.20)
  154. CHAPTER 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES (Sec. 810-14-1-.01 to Sec. 810-14-1-.36)
  155. CHAPTER 810-15-1 - HOSPITAL ASSESSMENT FOR MEDICAID (Sec. 810-15-1-.01)
  156. CHAPTER 810-16-1 - FILM PRODUCTION TAX INCENTIVES (Sec. 810-16-1-.01 to Sec. 810-16-1-.02)
  157. CHAPTER 810-17-1 - ECONOMIC TAX INCENTIVES (Sec. 810-17-1-.01)
  158. CHAPTER 810-27-1 - MULTISTATE TAX COMPACT (Sec. 810-27-1-.01 to Sec. 810-27-1-.19)
  159. CHAPTER 810-27-1-4 - MULTISTATE TAX COMPACT (Sec. 810-27-1-4-.01 to Sec. 810-27-1-4-.19)
  160. CHAPTER 810-27-1-7 - MULTISTATE TAXPAYERS: RECORDKEEPING FOR SALES, USE, OR RENTAL TAX TRANSACTIONS (Sec. 810-27-1-7-.01)

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