{"data":{"id":"us-al/ala.-code-40-18-272","jurisdiction":"us-al","citation":"Ala. Code § 40-18-272","heading":"Adoption of Rules.","body":"The Department of Revenue shall have the authority to adopt such rules as necessary to carry out this article.","path":["Title 40 Revenue and Taxation.","Chapter 18 Income Taxes.","Article 10 Reemployment Act of 2010. [Repealed by Act 2023–546, § 5, Effective December 31, 2028, Unless Extended by Act of Legislature]"],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-18-272","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-10-10T05:41:14Z","sha256":"77a0e30224a2d092af9e7ae4477c72f3842a395f50ab37db0fb6c8a40870acde","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-271","next":"us-al/ala.-code-40-18-273"},"notice":"GroundRules: Original legal text. Not legal advice."}