{"data":{"id":"us-al/ala.-code-40-23-1.1","jurisdiction":"us-al","citation":"Ala. Code § 40-23-1.1","heading":"Limitations on the Extension, Expansion, or Modification of Exemptions; Rulemaking Authority.","body":"(a) Notwithstanding any other provision of this chapter to the contrary, no exemption provided by existing law in this chapter shall be extended, expanded, or modified by a Joint Resolution of the Legislature. Any Joint Resolution passed in violation of this provision shall be null and void.\n(b) The Department of Revenue may adopt rules for the implementation and administration of Act 2022-199.","path":["Title 40 Revenue and Taxation.","Chapter 23 Sales and Use Taxes.","Article 1 Sales Tax.","Division 1 General Provisions."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-23-1.1","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:54Z","sha256":"7a93b785c35e3e38a1ef12af5564956b28fbcfe02fc9b042251f143c49647f2d","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-23-1","next":"us-al/ala.-code-40-23-2"},"notice":"GroundRules: Original legal text. Not legal advice."}