GroundRules
Ala. Code § 40-23-212: Rules and Regulations.
Where this section sits in the code
- Title 40 Revenue and Taxation.
- Chapter 23 Sales and Use Taxes.
- Article 7 School Items Annual Sales Tax Holiday.
The Commissioner of the Department of Revenue shall promulgate any rules necessary to implement and administer this article including, but not limited to, a list of those articles and items qualifying for the exemption pursuant to this article, that do not conflict with the streamlined sales and use tax agreement.
Collected 2026-09-03T14:01:52Z. Source file · JSON