Ala. Code § 45-53-246.03: Rulemaking Authority.

The state Department of Revenue, if directed and authorized by resolution of the Perry County Commission to collect and administer the county privilege, license, or excise tax herein levied, for as long as directed by the county commission, is authorized to adopt and enforce rules and regulations to effectuate the purposes of this part. All rules and regulations duly adopted shall have the force and effect of law.