GroundRules
Ala. Code § 40-23-111: Authority to Adopt and Enforce Rules and Regulations.
Where this section sits in the code
- Title 40 Revenue and Taxation.
- Chapter 23 Sales and Use Taxes.
- Article 3 Taxes on Sale, Storage, and Use of Automotive Vehicles, Motorboats, Truck Trailers, Etc.
The Department of Revenue is authorized to adopt, promulgate, and enforce reasonable rules and regulations relating to the administration and enforcement of Article 3, commencing with Section 40-23-100, Chapter 23, Title 40, not in conflict with the specific provisions hereof.
Collected 2026-09-03T14:01:52Z. Source file · JSON