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Individual and Corporate Income 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.
(Download the Entire Rulebook)
Article 1. General Provisions
| Rule Number | Title |
|---|---|
| 810-3-1.1 | Operating Rules |
| 810-3-2 | Persons and Subjects Generally Subject to Tax |
| 810-3-2.1 | Exempt Income for Foreign Missionary Service |
| 810-3-3 | Income of Officers or Agents of the United States, Etc |
| 810-3-4 | Any Income Received from Obligations of the United States |
| 810-3-5 | Tax on Individuals (Repealed, Effective November 16, 2001) |
| 810-3-6 | Gain or Loss - Basis of Property; Adjusted Basis |
| 810-3-7 | Gain or Loss - Determination of Amount |
| 810-3-8 | Recognition of Gain or Loss |
| 810-3-10 | Distribution of Stock Pursuant to Order Enforcing the Federal Anti-trust Laws |
| 810-3-11 | Inventory |
| 810-3-13 | Net Income of Individuals - Computations |
| 810-3-14 | Gross Income of Individuals |
| 810-3-15 | Deductions for Individuals Generally |
| 810-3-15.2 | Net Operating Loss |
| 810-3-15.3 | Deductions for Health Insurance Premiums |
| 810-3-16 | Basis for Depreciation and Depletion |
| 810-3-17 | Items Not Deductible |
| 810-3-19 | Exemptions - Generally |
| 810-3-19.1 | Exemptions for Severance, Unemployment Compensation, etc. |
| 810-3-20 | (Reserved) |
| 810-3-21 | Credit for Taxes Paid on Income from Source Outside the State |
| 810-3-24 | Taxation of Partnerships |
| 810-3-24.1 | Composite Return and Payment by Nonresident Owner of Subchapter K Entity |
| 810-3-24.2 | Taxation of Pass-Through Entities |
| 810-3-25 | Estates and Trusts |
| 810-3-26 | Information from Source of Income |
| 810-3-27 | Individual Taxpayer's Returns |
| 810-3-28 | Partnership Returns |
| 810-3-29 | Fiduciary Returns |
| 810-3-30 | Return when Accounting Period Changes |
| 810-3-31 | Imposition of Income Tax on Corporations |
| 810-3-32 | Exemption of Certain Organizations, Associations, Etc |
| 810-3-34 | Gross Income of Corporations Defined |
| 810-3-35 | Deductions Allowed Corporations Generally |
| 810-3-35.1 | Assessment of Income Taxes - Deduction for Limited Net Operating Loss Carryforward for Corporations |
| 810-3-36 | Distributions by Corporations (Repealed, Effective March 7, 2000) |
| 810-3-38 | Additional Credits and Deductions Allowed for Corporations |
| 810-3-39 | Corporation Returns |
| 810-3-40 | Income Tax Reporting |
| 810-3-42 | Time and Method of Payment of Income Tax |
| 810-3-43 | Tax Paid through Mistake or Error |
| 810-3-44 | Installment Basis |
| 810-3-45 | Period of Limitation upon Assessment and Collection - Established; Request for Prompt Assessment (Repealed 11/6/93) |
| 810-3-47 | Limitation upon Civil Actions and Proceedings by Taxpayer (Repealed 11/6/93) |
| 810-3-49 | Assessment of Tax and Penalties Against Those Failing to Make Returns (Repealed 11/6/93) |
| 810-3-53 | Inspection of Returns by Third-Party Agencies (Repealed 11/16/01) |
Article 2. Withholding Tax; Optional Short Form Tax; Declaration of Estimated Tax
| Rule Number | Title |
|---|---|
| 810-3-70 | Definitions |
| 810-3-71 | Withholding Tax |
| 810-3-72 | Included and Excluded Wages |
| 810-3-73 | Withholding Certificates |
| 810-3-73.1 | Provisional Construction Employers |
| 810-3-74 | Payments of Amounts Withheld |
| 810-3-75 | Statement to be Furnished Employee |
| 810-3-76 | Liability for Tax Withheld |
| 810-3-77 | Refund to Employer |
| 810-3-78 | Credit for Tax Withheld |
| 810-3-79 | Overpayment of Tax |
| 810-3-80 | Penalties |
| 810-3-81 | Optional Short Form Tax |
| 810-3-82 | Declaration of Estimated Tax |
| 810-3-83 | Payment of Estimated Tax |
| 810-3-84 | Employee Business Expense (Repealed 11/16/01) |
Article 3. Setoff Debt Collection
| Rule Number | Title |
|---|---|
| 810-3-100 | Setoff Debt Collection (Repealed 11/16/01) |
Article 4. Solar Energy Tax Credits (Repealed 11/16/01)
| Rule Number | Title |
|---|---|
| 810-3-120 | Active Solar Energy Tax Credits (Repealed 11/16/01) |
| 810-3-121 | Passive Solar Energy Tax Credits (Repealed 11/16/01) |
| 810-3-135 | Income Tax Credits |
Article 6. Alabama S Corporations
| Rule Number | Title |
|---|---|
| 810-3-160 | Requirements for Qualification as an Alabama S Corporation |
| 810-3-161 | Computing Taxable Income of an Alabama S Corporation |
| 810-3-162 | Shareholder's Computation of Taxable Income |
| 810-3-163 | Taxation of Transactions Involving Individuals Related to Shareholders of an Alabama S Corporations |
| 810-3-164 | Computation of Adjustments to a Shareholders's Basis in the Stock and Indebtedness of an Alabama S Corporation |
| 810-3-165 | Taxation of Actual Distributions Received by a Shareholder from an Alabama S Corporation |
| 810-3-166 | Computation of the Alabama Accumulated Adjustments Account |
| 810-3-167 | Applicability of Income Tax Rules and Regulations to Alabama S Corporations and Shareholders |
| 810-3-168 | Net Operating Loss Deduction not Applicable to an Alabama S Corporation |
| 810-3-169 | Adjustments to the Earnings and Profits Account of an Alabama S Corporation |
| 810-3-170 | Two-Percent Rule (Repealed 5/5/2000) |
| 810-3-171 | Computation of Each Shareholder's Share of the Income, Loss, Deduction & Credit from an Alabama S Corporation |
| 810-3-172 | Computation of the Transition Period after Termination of Status as an Alabama S Corporation |
| 810-3-173 | Application of Internal Revenue Service Rules and Regulation to Alabama S Corporations and their Shareholders |
| 810-3-174 | Tax Imposed on Certain Built-in Gains |
| 810-3-175 | Passive Investment Income |
| 810-3-176 | Composite Returns |