Ala. Code § 40-18-221: Department to Promulgate and Issue Rules and Regulations.
Where this section sits in the code
- Title 40 Revenue and Taxation.
- Chapter 18 Income Taxes.
- Article 8 Coal Production Tax Credit. [Repealed by Act 2023-546, § 4, Effective December 31, 2028, Unless Extended by Act of Legislature]
The Department of Revenue shall promulgate and issue rules and regulations to implement and administer this article.
Collected 2026-10-10T05:40:59Z. Source file · JSON