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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 |
| 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 |
