{"data":{"id":"us-al/ala.-code-40-17-323","jurisdiction":"us-al","citation":"Ala. Code § 40-17-323","heading":"Promulgation of Rules; Reporting Forms or Format.","body":"The commissioner may promulgate rules necessary to effectuate the reporting, collection, administration, and enforcement of the taxes imposed under this article. The commissioner shall prescribe the forms or format for reporting the information required herein.","path":["Title 40 Revenue and Taxation.","Chapter 17 Gasoline and Other Motor Fuels; Lubricating Oils.","Article 12 Alabama Terminal Excise Tax Act."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-17-323","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"b27a0b84a8e16bffeeab3a288cebb1e552c932e51205bfc3b4780e41ca4f40c4","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-17-322","next":"us-al/ala.-code-40-17-324"},"notice":"GroundRules: Original legal text. Not legal advice."}