TAX NEWS - 2010

Alabama Tax: Alabama Department of Revenue July 14, July 15 rule hearings

The Alabama Department of Revenue (ADOR) will hold rule-making hearings at 10 a.m. and 2 p.m. on Wednesday, July 14, and on Thursday, July 15, 2010, at its central office in Montgomery. 


Wednesday, July 14, 2010

- At 10 a.m. on Wednesday, July 14, 2010, the ADOR proposes to adopt rule 810-5-75-.65, Powers of the Department — Appointment, Revocation and Denial of Authority to Act as Designated Agent of the Department (Manufactured Homes).  This rule addresses the procedures used to appoint, revoke, or deny designated agents or designated agent applicants the authority to act as agents for the department in submitting manufactured home title applications for issuance by the ADOR.

- At the 10 a.m. hearing, the department also proposes to amend an existing Motor Vehicle Division rule entitled rule 810-5-1-.245, Non-Residents Operating Non-Commercial Vehicles into Alabama and Non-Residents Relocating to Alabama.  The proposed amendment complies with recent federal law changes provided by the Servicemembers Civil Relief Act addressing registration of vehicles owned by U.S. military personnel and/or their spouses.

- At 2 p.m., the ADOR proposes to amend rule 810-8-1-.11, Gasoline Tax Regulation — Stated and Uniform Policy Pertaining to the Exemption of Certain Organizations from State Gasoline Taxes.  This amendment seeks to provide a uniform refund procedure for those organizations that are specifically exempted from the state gasoline and motor fuel excise taxes.
 
Thursday, July 15, 2010

- At 10 a.m. on Thursday, July 15, 2010, the ADOR proposes to amend rule 810-7-1-.09, Procedure for Reporting and Payment of County Tobacco Taxes on Cigarettes and Submission of Tobacco Reports.  This amendment seeks to modify the reporting requirements for manufacturers, distributors, and importers of tobacco products by requiring use of department-provided forms to ensure a standard reporting format.

- At 2 p.m. the ADOR proposes to amend rule 810-6-5-.09.01, Leasing and Rental of Tangible Personal Property.  This amendment further clarifies circumstances under which lease or rental tax is applied.