DFA | Revenue Rules

DFA Revenue Rules

Proposed Rules

Description	Link
Rule 2008-3 Gross Receipts Tax Rules	PDF
Rule 2008-2 Standard Mileage Rate	PDF

Final Rules

Driver Services

Description	Link
1998-3 Insurance Reporting Requirements	PDF
1997-7 Application for Commercial Driver's License	PDF
1997-6 Federal Driver's Privacy Act	PDF
1993-9 Driver Services Regulation	PDF
1992-2 Restricted Commerical Drivers License	PDF

Excise Tax

Description	Link
2007-5 Reduced Sales Tax Rate for Natural Gas or Electricity Used Directly in the Manufacturing Process \| Posted 02/13/2008	PDF
2007-4 Charitable Bingo and Raffle \| Posted 12/12/2007	PDF
2007-3 Special Rules for Sales of Food and Food Ingredients and Prepared Food \| Posted 10/08/2007	PDF
2006-9 Gross Receipts Tax Rules \| Posted 12/01/2006 NOTE: Rule 2006-9 (the Gross Receipts Tax Rules) was last amended on 12-1-06. Legislative acts that became effective since that date change portions of the law and will require that portions of the rules be amended in accordance with the changes in the law. Those amendments are being drafted. Until the amended rules are effective, taxpayers should rely on the statutes and notices issued by the sales tax section in case of conflict between current law and Rule 2006-9.	PDF
2002-1 In-Lieu-Of-Tax Payments	PDF
2000-8 Real Property Tax Credit Claims	PDF
2000-1 Tobacco Master Settlement Agreement Payments by Nonparticipating Tobacco Product Manufacturers	PDF
1998-5 Cigarette Stamps and Border Zone Sales	PDF
1995-2 Vending Goods Wholesale Tax	PDF
1993-11 Enterprise Zone Act of 1993	PDF
1993-8 Soft Drink Tax \| Posted 06/09/2008	PDF
1989-1 Gross Receipts and Use Tax/Enterprise Zones	PDF
1985-x Real Estate Transfer Tax	PDF
1977-1 Beer Excise Tax	PDF

Income Tax

Description	Link
2008-1 Standard Mileage Rates for Income Tax Purposes \| Posted 05/05/2008	PDF
2007-9 The Delta Geotourism Incentive Act of 2007 (Act 518 of 2007) \| Posted 12/13/2007	PDF
2006-3 Withholding on Nonresident Members of Pass-Through Entities \| Posted 12/12/2007	PDF
2007-1 Standard Mileage Rate \| Posted 07/12/2007	PDF
2006-2 Income Tax Exemption Increase for Armed Services Members \| Income Tax \| Posted 04/13/2006	PDF
2006-1 Standard Mileage Rates for Income Tax Purposes \| Posted 03/02/2006	PDF
2005-6 Emergency Standard Mileage Rates for Income Tax Purposes	PDF
2005-2 Standard Mileage Rates for Income Tax Purposes	PDF
2004-2 Standard Mileage Rates for Income Tax Purposes	PDF
2003-4 Treatment of Employee Contributions to Employment-Related Retirement Plans	PDF
2003-3 Tax Credit Registration and Claim Verification System	PDF
2003-2 Standard Mileage Rates for Income Tax Purposes	PDF
3.26-51-401(a) Small Business Tax Accounting, Use of Accrual Basis and Cash Basis Accounting Methods	PDF
2002-2 Standard Mileage Rates for Income Tax Purposes	PDF
2001-1 Standard Mileage Rates for Income Tax Purposes	PDF
2000-7 Standard Mileage Rates for Income Tax Purposes	PDF
2000-5 Withholding and Payment of Income Taxes by Electronic Funds Transfer	PDF
2000-2 Electronic Return Originator	PDF
1999-4 Tuition Reimbursement Tax Credit Program	PDF
1998-1 Comprehensive Corporation Income Tax Regulations	PDF
1997-4 Comprehensive Individual Income Tax Regulations	PDF
1997-2 Individual Income Tax Credit for Political Contributions	PDF
1996-3 Apportionment of Business Income Arising from Intragroup Licensing Transactions	PDF
1996-2 Electronic Filing Providing Taxpayer with Return	PDF
1996-1 Tax Credit Youth Apprenticeship Program	PDF
1991-12 Guidelines for the Use of Substitute and Reproduced Tax Forms	PDF
1991-11 Recycling Equipment	PDF
1985-1 Credit Against Tax for Donations or Sales Below Cost of Tangible Personal Property and Certain Money Contributions for Certain Qualified Education Purposes	PDF

Motor Vehicle

Description	Link
2007-8 Salvage, Rebuilt & Parts Only Vehicles Posted 12/13/2007	PDF
2007-7 Administration of Special License Plates and Certificates for Persons with Disabilities Posted 12/12/2007	PDF
2006-8 Special License Plates and Decals Posted 09/21/2006	PDF
2005-7 Dealer Plates and Tags for Motor Vehicles and Motorcycles \| Posted 01/01/2006	PDF
2004-7 Cancellation of Title or MCO for a Manufactured Home	PDF
1997-5 Streamlined Vehicle Registration Procedure	PDF
1995-1 Odometer Disclosure Requirements	PDF
1994-3 Dealer/Lienholder Registration and Title Application	PDF
1993-7 Bonded All-Terrain Vehicle	PDF
1993-3 Bonded Title Regulation	PDF

Procedural and Administrative

Description	Link
2000-4 Settlement or Compromise of Tax Liabilities	PDF
2000-3 Model Record Keeping and Record Retention	PDF
1999-2 Nonresidential Construction Surcharge	PDF
1998-7 Prohibition Against Browsing or Unauthorized Access	PDF
1993-6 Administrative Procedure	PDF
1993-5 Administrative Procedure, Sales Tax	PDF
1991-10 Tax Advisory Council	PDF
1991-7 Disclosable Tax Information	PDF
1991-1 Surety Bond	PDF
1989-1 Taxpayer Bill of Rights	PDF
1987 Surety Bond	PDF
1986-1 Disclosure of Records Under Freedom of Information Act	PDF