Alabama Administrative Code Chapter 810-2-3 — Franchise Tax (Repealed 11/30/06)

(Repealed 11/30/06)

810 Alabama Department of Revenue

Ala. Admin. Code r. 810-2-3-.01 Treasury Stock And The Franchise Tax (Repealed 11/30/06)

(Repealed)

History

• Author: Kenneth Rouse
• Authority: Code of Ala. 1975, §40-14-44.
• Filed July 19, 1993, withdrawn August 5, 1993. Filed August 13, 1993. Filed: Amended: December 21, 1993. EffectiveJanuary 25, 1994. Repealed: Filed October 26, 2006; effective November 30, 2006.

Ala. Admin. Code r. 810-2-3-.02 Dormant Corporations And The Franchise Tax (Repealed 11/30/06)

(Repealed)

History

• Authority: Code of Ala. 1975, §40-14-44.
• Repealed: Filed October 26, 2006; effective November 30, 2006.

Ala. Admin. Code r. 810-2-3-.03 Exclusion Of Investment In Subsidiaries (Repealed 11/30/06)

(Repealed)

History

• Authority: Code of Ala. 1975, §40-14-44.
• Repealed: Filed October 26, 2006; effective November 30, 2006.

Ala. Admin. Code r. 810-2-3-.04 Leased Property And Long-Term Obligations Contracted By Alabama Foreign Corporations (Repealed 11/30/06)

(Repealed)

History

• Repealed filed May 15, 1992.

Ala. Admin. Code r. 810-2-3-.05 Exclusions And Deductions (Repealed 11/30/06)

(Repealed)

History

• Authority: Code of Ala. 1975, §40-14-44.
• Repealed: Filed October 26, 2006; effective November 30, 2006.

Ala. Admin. Code r. 810-2-3-.06 Treasury Stock, Deferred Federal Income Tax, Inter-company Payables (Repealed 11/30/06)

(Repealed)

History

• Author: Louis R. Mills
• Authority: Code of Ala. 1975, §§40-14-41, 40-14-58.
• Amended: Filed May 15, 1992. Repealed: Filed October 26, 2006; effective November 30, 2006.

Ala. Admin. Code r. 810-2-3-.07 Fiscal Year Figures (Repealed 11/30/06)

(Repealed)

History

• Authority: Code of Ala. 1975, §§40-14-44, 40-14-70.
• Repealed: Filed October 26, 2006; effective November 30, 2006.

Ala. Admin. Code r. 810-2-3-.08 Extensions (Repealed 11/30/06)

(Repealed)

History

• Author: Tim Hussey
• Authority: Code of Ala. 1975, §§40-14-45, 40-14-58, 40-1-44, 40-2A-11(a)(b), 40-1-45.
• Amended: Filed October 21, 1991, May 15, 1992, effective June 19, 1992, July 19, 1993, withdrawn August 5, 1993. Filed August 13, 1993. Amended: Filed December 21, 1993, effective January 25, 1994. Repealed: Filed October 26, 2006; effective November 30, 2006.

Ala. Admin. Code r. 810-2-3-.09 Formal Dissolution To Be Filed With Probate Court (Repealed 11/30/06)

(Repealed)

History

• Author: Kenneth Rouse
• Authority: Code of Ala. 1975, §§40-14-44, 40-14-70, 10-2A-180.
• Filed July 19, 1993, withdrawn August 5, 1993, August 13, 1993. Filed: Amended: December 21, 1993, effective January 25, 1994. Repealed: Filed October 26, 2006; effective November 30, 2006.

Ala. Admin. Code r. 810-2-3-.10 Corporation Certificates Of Good Standing (Repealed 11/30/06)

(Repealed)

History

• Author: Ernest Broadhead; Louis Mills
• Authority: Code of Ala. 1975, §§40-2-11, 40-14-58.
• Amended: Filed May 15, 1992. Repealed: Filed October 26, 2006; effective November 30, 2006.

Ala. Admin. Code r. 810-2-3-.11 (Reserved)

(Reserved)

Ala. Admin. Code r. 810-2-3-.12 Exempt Taxpayers (Repealed 11/30/06)

(Repealed)

History

• Author: Louis Mills
• Authority: Code of Ala. 1975, §§40-14-1, 40-14-21, 40-14-22, 40-14-41, 40-14-44, 40-14-58.
• Filed May 15, 1992. Repealed: Filed October 26, 2006; effective November 30, 2006.

Ala. Admin. Code r. 810-2-3-.13 Determination Of Franchise Tax Allocation Factors By Taxpayers Engaged in Multistate Operations (Repealed 11/30/06)

(Repealed)

History

• Author: Rick Umstead
• Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-14-58.
• New Rule: Effective April 22, 1993. Amended: Filed November 14, 1994; effective December 19, 1994. Repealed: Filed October 26, 2006; effective November 30, 2006.

Ala. Admin. Code r. 810-2-3-.14 Exclusion Of Investments In Other Corporations Doing Business In Alabama (Repealed 11/30/06)

(Repealed)

History

• Author: Peter M. Petrillo, Jr.
• Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-14-58.
• New Rule: Filed November 14, 1994; effective December 19, 1994. Repealed: Filed October 26, 2006; effective November 30, 2006.

Ala. Admin. Code r. 810-2-3-.16 Alternative Method Of Determining Capital Employed In Alabama (Repealed 11/30/06)

(Repealed)

History

• Author: Tim W. Hussey, Richard Umstead
• Authority: Code of Ala. 1975, §§40-2A-7(a)(5) and 40-14-58.
• New Rule: Filed January 17, 1997, effective February 21, 1997. Repealed: Filed October 26, 2006; effective November 30, 2006.