{"data":{"id":"us-al/ala.-code-40-18-446","jurisdiction":"us-al","citation":"Ala. Code § 40-18-446","heading":"Rulemaking Authority.","body":"The department shall adopt rules to assist with the implementation and enforcement of this article.","path":["Title 40 Revenue and Taxation.","Chapter 18 Income Taxes.","Article 21 Alabama Taxpayer Protection and Assistance Act."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-18-446","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"6ef116db64e2fcbe17e46863198f92ff98f9d96953bf192e393b59bf9b76c4fb","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-445","next":"us-al/ala.-code-40-18-460"},"notice":"GroundRules: Original legal text. Not legal advice."}