{"data":{"id":"us-al/ala.-code-40-2-1","jurisdiction":"us-al","citation":"Ala. Code § 40-2-1","heading":"Creation.","body":"There shall be a Department of Revenue, hereinafter referred to as “the department.”","path":["Title 40 Revenue and Taxation.","Chapter 2 Department of Revenue.","Article 1 General Provisions."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-2-1","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"43ac7834ccb21823b2208a9cdce49b3846ec06f32f370741905acb63aedc31ce","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-1-51","next":"us-al/ala.-code-40-2-2"},"notice":"GroundRules: Original legal text. Not legal advice."}