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Alabama · Through Act 2026-611

Ala. Code § 40-7-49: Rules and Regulations.

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Where this section sits in the code
  1. Title 40 Revenue and Taxation.
  2. Chapter 7 Assessment of Taxes Generally.
  3. Article 1 General Provisions.

The Department of Revenue is hereby authorized to adopt, promulgate, and enforce reasonable rules and regulations relating to the administration and enforcement of the provisions of this act not in conflict with the specific provisions thereof.

Collected 2026-09-03T14:01:51Z. Source file · JSON

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