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Alabama · Through Act 2026-611

Ala. Code § 40-17-323: Promulgation of Rules; Reporting Forms or Format.

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Where this section sits in the code
  1. Title 40 Revenue and Taxation.
  2. Chapter 17 Gasoline and Other Motor Fuels; Lubricating Oils.
  3. Article 12 Alabama Terminal Excise Tax Act.

The commissioner may promulgate rules necessary to effectuate the reporting, collection, administration, and enforcement of the taxes imposed under this article. The commissioner shall prescribe the forms or format for reporting the information required herein.

Collected 2026-09-03T14:01:53Z. Source file · JSON

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