Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES
- Section 810-14-1-.01 - Scope Of The Rules
- Section 810-14-1-.02 - Guidelines For Granting Administrative Reviews
- Section 810-14-1-.03 - Cost Of Transcripts And Recordings
- Section 810-14-1-.04 - Installment Payment Agreements
- Section 810-14-1-.05 - Procedure For Abatement Of Penalties
- Section 810-14-1-.06 - Revenue Rulings
- Section 810-14-1-.07 - Maintenance Of Records
- Section 810-14-1-.07.01 - Model Recordkeeping And Retention Regulation In An Electronic Environment
- Section 810-14-1-.08 - Fees And Costs For Witnesses
- Section 810-14-1-.09 - Entry Of Preliminary Assessment; Final Assessment Of Uncontested Tax; Execution Of Preliminary And Final Assessments
- Section 810-14-1-.10 - Time Limitation For Entering Preliminary Assessment
- Section 810-14-1-.11 - Six-Year Time Limitation For Omission Of 25 Percent Or More Of Taxable Base
- Section 810-14-1-.12 - Second Inspection Of A Taxpayer's Books And Records
- Section 810-14-1-.13 - Service Of Preliminary And Final Assessments
- Section 810-14-1-.14 - Filing A Written Petition For Review
- Section 810-14-1-.15 - Entry Of Final Assessment
- Section 810-14-1-.16 - Uniform Revenue Procedures - Appeal From Final Assessment
- Section 810-14-1-.17 - Procedure For Refund Of Local Taxes
- Section 810-14-1-.18 - Petitions For Refund Allowed
- Section 810-14-1-.19 - Time Limitations For Filing Petitions For Refund
- Section 810-14-1-.20 - Limitation With Respect To Net Operating Loss Carrybacks
- Section 810-14-1-.21 - Procedures If Refunds Granted; Credit Of Refund; Payment Of Other Taxes; Payment Of Interest
- Section 810-14-1-.22 - Denial Or Revocation Of Licenses, Account Numbers, Permits And Certificates (Including Motor Vehicle Certificates Of Title)
- Section 810-14-1-.23 - Procedures For The Use And Acceptance Of Electronic Signatures Under The Uniform Electronic Transactions Act (UETA)
- Section 810-14-1-.24 - Proper Time To File A Tax Lien
- Section 810-14-1-.25 - Release Of Lien Information To Third Parties
- Section 810-14-1-.26 - Release Of Information Necessary To Comply With Sections 40-23-25, 40-23-82, and 40-12-224, Code of Ala. 1975
- Section 810-14-1-.27 - [Repealed]
- Section 810-14-1-.28 - [Repealed]
- Section 810-14-1-.29 - General Disclosure And Exchange Of Information Guidelines
- Section 810-14-1-.30 - Penalty For Failure To Timely Pay Tax
- Section 810-14-1-.30.01 - Penalty For Failure To Timely File Tax
- Section 810-14-1-.31 - Penalty For Underpayment Due To Negligence
- Section 810-14-1-.32 - Penalty For Underpayment Due To Fraud
- Section 810-14-1-.33 - Penalty For Frivolous Return
- Section 810-14-1-.33.01 - Assessment And Waive Of Civil Penalties
- Section 810-14-1-.34 - Interest On Underpayment Of Tax
- Section 810-14-1-.34.01 - Interest On Underpayment Of Tax-Large Corporations
- Section 810-14-1-.35 - Interest On Refunds
- Section 810-14-1-.36 - Government Contract For Examination Of Taxpayer's Records Where Compensation Contingent Upon Tax, Interest, Etc. Assessed Or Collected