{"data":{"id":"us-al/ala.-code-40-18-54","jurisdiction":"us-al","citation":"Ala. Code § 40-18-54","heading":"Supervision of Assessment and Collection.","body":"The assessment and collection of the income taxes imposed by this chapter shall be under the supervision of the Department of Revenue.","path":["Title 40 Revenue and Taxation.","Chapter 18 Income Taxes.","Article 1 General Provisions."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-18-54","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"d25223e2abdfc64145817d855b61806168a95ad62d687e3de85828f62e19bf51","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-53","next":"us-al/ala.-code-40-18-55"},"notice":"GroundRules: Original legal text. Not legal advice."}