Alabama Administrative Code Chapter 810-2-4 — Shares Tax (Repealed)

(Repealed)

810 Alabama Department of Revenue

Ala. Admin. Code r. 810-2-4-.01 Assessment Of The Shares Of Corporation Stock (Repealed 7/13/07)

(Repealed)

History

• Authority: Code of Ala. 1975, §§40-14-44, 40-14-70.
• Repealed: Filed June 8, 2007; effective July 13, 2007.

Ala. Admin. Code r. 810-2-4-.02 The Tax Return For Assessment Of Shares-Domestic Corporations (Repealed 7/13/07)

(Repealed)

History

• Authority: Code of Ala. 1975, §§ 40-14-44, 40-14-70.
• Repealed: Filed June 8, 2007; effective July 13, 2007.

Ala. Admin. Code r. 810-2-4-.03 Assessment Of Shares Of Domestic Corporations Dormant Or Out-Of-Business Or Liquidated (Repealed 7/13/07)

(Repealed)

History

• Authority: Code of Ala. 1975, §§40-14-44, 40-14-70.
• Repealed: Filed June 8, 2007; effective July 13, 2007.

Ala. Admin. Code r. 810-2-4-.04 Due Date For The "Tax Return For Assessment Of Shares Of Domestic Corporations" (Repealed 7/13/07)

(Repealed)

History

• Author: Ethridge Harper
• Authority: Code of Ala. 1975, §§40-14-44, 40-14-70.
• Filed July 19, 1993, withdrawn August 5, 1993. Filed August 13, 1993. Amended: Filed December 21, 1993. Effective January 25, 1994. Repealed: Filed June 8, 2007; effective July 13, 2007.

Ala. Admin. Code r. 810-2-4-.05 How Return Answered And Filed (Repealed 7/13/07)

(Repealed)

History

• Authority: Code of Ala. 1975, §§40-14-44, 40-14-70.
• Repealed: Filed June 8, 2007; effective July 13, 2007.

Ala. Admin. Code r. 810-2-4-.06 No Extension Of Time For Filing Return (Repealed 7/13/07)

(Repealed)

History

• Authority: Code of Ala. 1975, §§40-14-44, 40-14-70.
• Repealed: Filed June 8, 2007; effective July 13, 2007.

Ala. Admin. Code r. 810-2-4-.07 Final Assessment On The Shares Of Stock (Repealed 7/13/07)

(Repealed)

History

• Authority: Code of Ala. 1975, §§40-14-44, 40-14-70.
• Repealed: Filed June 8, 2007; effective July 13, 2007.

Ala. Admin. Code r. 810-2-4-.08 Classification Of Shares Of Stock Categorized Under Title 40-8-1 As Class II Property (Repealed 7/13/07)

(Repealed)

History

• Author: Ethridge Harper
• Authority: Code of Ala. 1975, §§40-8-1, 40-14-44, 40-14-70.
• Filed July 19, 1993, withdrawn August 5, 1993. Filed August 13, 1993. Amended: Filed December 21, 1993. Effective January 25, 1994. Repealed: Filed June 8, 2007; effective July 13, 2007.

Ala. Admin. Code r. 810-2-4-.09 Deduction For The Book Value Of Real And Tangible Personal Property Owned in Other States (Repealed 7/13/07)

(Repealed)

History

• Author: Ken Rouse
• Authority: Code of Ala. 1975, §40-2A-7(a)(5) and Act 96-551, §2.
• New Rule: Filed August 27, 1996; effective October 1, 1996. Repealed: Filed June 8, 2007; effective July 13, 2007.

Ala. Admin. Code r. 810-2-4-.10 Deduction For The Book Value Of Air Or Water Pollution Control Equipment (Repealed 7/13/07)

(Repealed)

History

• Author: Ken Rouse
• Authority: Code of Ala. 1975, §40-2A-7(a)(5) and Act 96-551, §2.
• New Rule: Filed August 27, 1996; effective October 1, 1996. Repealed: Filed June 8, 2007; effective July 13, 2007.

Ala. Admin. Code r. 810-2-4-.11 Deduction For The Book Value Of Goods, Wares, And Merchandise Held For Sale (Repealed 7/13/07)

(Repealed)

History

• Author: Ken Rouse
• Authority: Code of Ala. 1975, §40-2A-7(a)(5) and Act 96-551, §2.
• New Rule: Filed August 27, 1996; effective October 1, 1996. Repealed: Filed June 8, 2007; effective July 13, 2007.

Ala. Admin. Code r. 810-2-4-.12 Deduction For The Amount Of Capital Stock Owned In Domestic Corporations (Repealed 7/13/07)

(Repealed)

History

• Author: Ken Rouse
• Authority: Code of Ala. 1975, §40-2A-7(a)(5) and Act 96-551, §2.
• New Rule: Filed August 27, 1996; effective October 1, 1996. Repealed: Filed June 8, 2007; effective July 13, 2007.

Ala. Admin. Code r. 810-2-4-.13 Deduction For The Cost Or Other Appropriate Carrying Amount Of Capital Stock Owned In Foreign Corporations (Repealed 7/13/07)

(Repealed)

History

• Author: Ken Rouse
• Authority: Code of Ala. 1975, §40-2A-7(a)(5) and Act 96-551, §2.
• New Rule: Filed August 27, 1996; effective October 1, 1996. Repealed: Filed June 8, 2007; effective July 13, 2007.

Ala. Admin. Code r. 810-2-4-.15 Deduction For The Book Value Of Motor Vehicles Otherwise Assessed For Ad Valorem Tax Purposes (Repealed 7/13/07)

(Repealed)

History

• Author: Ken Rouse
• Authority: Code of Ala. 1975, §40-2A-7(a)(5) and Act 96-551, §2.
• New Rule: Filed August 27, 1996; effective October 1, 1996. Repealed: Filed June 8, 2007; effective July 13, 2007.

Ala. Admin. Code r. 810-2-4-.16 Deduction For Industrial Development Board Property (Repealed 7/13/07)

(Repealed)

History

• Author: Ken Rouse
• Authority: Code of Ala. 1975, §40-2A-7(a)(5) and Act 96-551, §2.
• New Rule: Filed August 27, 1996; effective October 1, 1996. Repealed: Filed June 8, 2007; effective July 13, 2007.

Ala. Admin. Code r. 810-2-4-.17 Deduction For Leasehold Improvements (Repealed 7/13/07)

(Repealed)

History

• Author: Ken Rouse
• Authority: Code of Ala. 1975, §40-2A-7(a)(5) and Act 96-551, §2.
• New Rule: Filed August 27, 1996; effective October 1, 1996. Repealed: Filed June 8, 2007; effective July 13, 2007.

Ala. Admin. Code r. 810-2-4-.18 Deduction For Income Taxes, Federal And State, Paid On Ordinary Income Of A Domestic Alabama S Corporation (Repealed 7/13/07)

(Repealed)

History

• Author: Ken Rouse
• Authority: Code of Ala. 1975, §40-2A-7(a)(5) and Act 96-551, §2.
• New Rule: Filed August 27, 1996; effective October 1, 1996. Repealed: Filed June 8, 2007; effective July 13, 2007.

Ala. Admin. Code r. 810-2-4-.19 New Corporations Filing Requirements (Repealed 7/13/07)

(Repealed)

History

• Author: Ken Rouse
• Authority: Code of Ala. 1975, §40-2A-7(a)(5) and Act 96-551, §2.
• New Rule: Filed August 27, 1996; effective October 1, 1996. Repealed: Filed June 8, 2007; effective July 13, 2007.

Ala. Admin. Code r. 810-2-4-.20 Dividends Payable Treated As Assets Of Corporations (Repealed 7/13/07)

(Repealed)

History

• Author: Ken Rouse
• Authority: Code of Ala. 1975, §40-2A-7(a)(5) and Act 96-551, §2.
• New Rule: Filed August 27, 1996; effective October 1, 1996. Repealed: Filed June 8, 2007; effective July 13, 2007.

Ala. Admin. Code r. 810-2-4-.21 Corporations Paying Taxes Need Not File List Of Shareholders (Repealed 7/13/07)

(Repealed)

History

• Author: Ken Rouse
• Authority: Code of Ala. 1975, §40-2A-7(a)(5) and Act 96-551, §2.
• New Rule: Filed August 27, 1996; effective October 1, 1996. Repealed: Filed June 8, 2007; effective July 13, 2007.