{"data":{"id":"us-al/ala.-code-40-18-526","jurisdiction":"us-al","citation":"Ala. Code § 40-18-526","heading":"Rulemaking Authority.","body":"The Department of Revenue may adopt rules for the implementation and administration of this article.","path":["Title 40 Revenue and Taxation.","Chapter 18 Income Taxes.","Article 26 Preceptor Tax Incentive Program Act."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-18-526","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:54Z","sha256":"0dadd404f80aad1d2d4ae1aa42483c6894dedc7bddc8e34db0442340d3130d96","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-525","next":"us-al/ala.-code-40-18-527"},"notice":"GroundRules: Original legal text. Not legal advice."}