Alabama Administrative Code Chapter 810-27-1-4 — Multistate Tax Compact

810 Alabama Department of Revenue

Ala. Admin. Code r. 810-27-1-4-.01 Multistate Tax Compact Regulation Definitions (Repealed 6/25/16)

(REPEALED)

History

• Author: Holly Coon, Joe Garrett
• Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-18-57.
• Filed with LRS March 22, 1994. New Rule: Filed June 10, 1994; effective date July 15, 1994. Amended: Filed October 18, 1996; effective November 22, 1996. Amended: Filed June 27, 2003; effective August 1, 2003. Amended: Filed September 26, 2003; effective October 31, 2003. Repealed: Filed May 11, 2016; effective June 25, 2016.

Ala. Admin. Code r. 810-27-1-4-.02 Application Of Apportionment And Allocation (Repealed 6/25/16)

(REPEALED)

History

• Author: Holly Coon
• Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-18-57, 40-27-1.
• Filed with LRS March 22, 1994. New Rule: Filed June 10, 1994; effective July 15, 1994. Amended: Filed March 26, 1998; effective April 30, 1998. Amended: Filed August 20, 1999; effective September 24, 1999. Repealed: Filed May 11, 2016; effective June 25, 2016.

Ala. Admin. Code r. 810-27-1-4-.03 Taxable In Another State (Repealed 10/3/16)

(REPEALED)

History

• Author: Peter M. Petrillo, Jr.
• Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-18-57.
• Filed with LRS March 22, 1994. New Rule: Filed June 10, 1994; effective July 15, 1994. Repealed: Filed August 22, 2016; effective October 6, 2016.

Ala. Admin. Code r. 810-27-1-4-.09 Apportionment Formula (Repealed 6/25/16)

(REPEALED)

History

• Author: Holly Coon
• Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-18-57.
• Filed with LRS March 22, 1994. New Rule: Filed June 10, 1994; effective July 15, 1994. Repealed: Filed May 11, 2016; effective June 25, 2016.

Ala. Admin. Code r. 810-27-1-4-.09.01 Apportionment Formula: Double Weighting The Sales Factor (Repealed 6/25/16)

(REPEALED)

History

• Author: Holly Coon, Dennice L. Hillard
• Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-18-57.
• New Rule: Filed July 30, 2012; effective September 3, 2012. Repealed: Filed May 11, 2016; effective June 25, 2016.

Ala. Admin. Code r. 810-27-1-4-.10 Property Factor (Repealed 6/25/16)

(REPEALED)

History

• Author: H
• Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-18-57.
• Filed with LRS March 22, 1994. New Rule: Filed June 10, 1994; effective July 15, 1994. Repealed: Filed May 11, 2016; effective June 25, 2016.

Ala. Admin. Code r. 810-27-1-4-.11 Property Factor: Valuation (Repealed 6/25/16)

(REPEALED)

History

• Author: Holly Coon
• Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-18-5.
• Filed with LRS March 22, 1994. New Rule: Filed June 10, 1994; effective date July 15, 1994. Repealed: Filed May 11, 2016; effective June 25, 2016.

Ala. Admin. Code r. 810-27-1-4-.12 Property Factor: Averaging Property Values (Repealed 6/25/16)

(REPEALED)

History

• Author: Holly Coon
• Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-18-57.
• Filed with LRS March 22, 1994. New Rule: Filed June 10, 1994; effective July 15, 1994. Repealed: Filed May 11, 2016; effective June 25, 2016.

Ala. Admin. Code r. 810-27-1-4-.13 Payroll Factor (Repealed 6/25/16)

(REPEALED)

History

• Author: Holly Coon
• Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-18-57.
• Filed with LRS March 22, 1994. New Rule: Filed June 10, 1994; effective July 15, 1994. Repealed: Filed May 11, 2016; effective June 25, 2016.

Ala. Admin. Code r. 810-27-1-4-.14 Payroll Factor: Compensation Paid In This State (Repealed 6/25/16)

(REPEALED)

History

• Author: Holly Coon
• Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-18-57.
• Filed with LRS March 22, 1994. New Rule: Filed June 10, 1994; effective July 15, 1994. Repealed: Filed May 11, 2016; effective June 25, 2016.

Ala. Admin. Code r. 810-27-1-4-.15 Sales Factor (Repealed 6/25/16)

(REPEALED)

History

• Author: Holly Coon
• Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-18-57.
• Filed with LRS March 22, 1994. New Rule: Filed June 10, 1994; effective July 15, 1994. Repealed: Filed May 11, 2016; effective June 25, 2016.

Ala. Admin. Code r. 810-27-1-4-.16 Sales Factor: Tangible Personal Property (Repealed 6/25/16)

(REPEALED)

History

• Author: Holly Coon
• Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-18-57.
• Filed with LRS March 22, 1994. New Rule: Filed June 10, 1994; effective July 15, 1994. Repealed: Filed May 11, 2016; effective June 25, 2016.

Ala. Admin. Code r. 810-27-1-4-.17 Sales Factor: Sales Other Than Sales Of Tangible Personal Property (Repealed 6/25/16)

(REPEALED)

History

• Author: Holly Coon, Dennice Hillard
• Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-18-57.
• Filed with LRS March 22, 1994. New Rule: Filed June 10, 1994; effective July 15, 1994. Amended: Filed July 30, 2012, effective September 3, 2012. Repealed: Filed May 11, 2016; effective June 25, 2016.

Ala. Admin. Code r. 810-27-1-4-.17.01 Sales Factor: Sourcing Sales Derived From Services Rendered To Individual And Unrelated Business Customers (Repealed 6/25/16)

(REPEALED)

History

• Author: Holly Coon, Dennice Hillard
• Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-27-1, Article IV(17.).
• New Rule: File March 5, 2013; effective April 9, 2013. Repealed: Filed May 11, 2016; effective June 25, 2016.

Ala. Admin. Code r. 810-27-1-4-.18 Special Rules (Repealed 6/25/16)

(REPEALED)

History

• Author: Holly Coon
• Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-18-57.
• Filed with LRS March 22, 1994. New Rule: Filed June 10, 1994; effective July 15, 1994. Filed with LRS May 13, 1994. Amended: Filed with LRS August 1, 1994; effective September 5, 1994. Amended: Filed March 2, 1998; effective April 6, 1998. Repealed: Filed May 11, 2016; effective June 25, 2016.

Ala. Admin. Code r. 810-27-1-4-.19 Public Law 86-272 Exemption From Income Tax (Repealed 6/25/16)

(REPEALED)

History

• Author: Holly Coon, Joe Garrett, Jr., Christy Vandevender
• Authority: Code of Ala. 1975, §§40-2A-7(a)(5); 40-18-57.
• New Rule: Filed January 23, 1995; effective February 27, 1995. Amended: Filed June 27, 2003; effective August 1, 2003. Amended: Filed February 13, 2006; effective March 20, 2006. Repealed: Filed May 11, 2016; effective June 25, 2016.