{"data":{"id":"us-al/ala.-code-40-18-221","jurisdiction":"us-al","citation":"Ala. Code § 40-18-221","heading":"Department to Promulgate and Issue Rules and Regulations.","body":"The Department of Revenue shall promulgate and issue rules and regulations to implement and administer this article.","path":["Title 40 Revenue and Taxation.","Chapter 18 Income Taxes.","Article 8 Coal Production Tax Credit. [Repealed by Act 2023-546, § 4, Effective December 31, 2028, Unless Extended by Act of Legislature]"],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-18-221","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-10-10T05:40:59Z","sha256":"cb59d8aa968dbb0e1d0059fe27b772a8ebecaab3cab0cd9f40831b23c7c6b39c","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-220","next":"us-al/ala.-code-40-18-222"},"notice":"GroundRules: Original legal text. Not legal advice."}