{"data":{"id":"us-al/ala.-code-40-18-313","jurisdiction":"us-al","citation":"Ala. Code § 40-18-313","heading":"Promulgation of Rules.","body":"The Department of Revenue may promulgate rules necessary to implement and administer this article.","path":["Title 40 Revenue and Taxation.","Chapter 18 Income Taxes.","Article 12 Catastrophe Savings Accout."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-18-313","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"21491dded8418b864363ef95a4fb1793097828ce18a4dc2bbe0587df5fc91383","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-312","next":"us-al/ala.-code-40-18-325"},"notice":"GroundRules: Original legal text. Not legal advice."}