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Alabama · Through Act 2026-611

Ala. Code § 40-18-221: Department to Promulgate and Issue Rules and Regulations.

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Where this section sits in the code
  1. Title 40 Revenue and Taxation.
  2. Chapter 18 Income Taxes.
  3. 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 [Repealed by Act 2023-546, § 4, Effective December 31, 2028, Unless Extended by Act of Legislature]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

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