{"data":{"id":"us-al/ala.-code-40-18-363","jurisdiction":"us-al","citation":"Ala. Code § 40-18-363","heading":"Rulemaking Authority.","body":"The commissioner shall be authorized to promulgate any rules necessary to implement and administer this article.","path":["Title 40 Revenue and Taxation.","Chapter 18 Income Taxes.","Article 15 Private Intrastate Adoption or Adoption of a Qualified Foster Child."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-18-363","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"ebb51b0b30c1f858d075259280a549224744d9035734bdf6812333d271c177d1","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-362","next":"us-al/ala.-code-40-18-370"},"notice":"GroundRules: Original legal text. Not legal advice."}