{"data":{"id":"us-al/ala.-code-40-23-111","jurisdiction":"us-al","citation":"Ala. Code § 40-23-111","heading":"Authority to Adopt and Enforce Rules and Regulations.","body":"The Department of Revenue is authorized to adopt, promulgate, and enforce reasonable rules and regulations relating to the administration and enforcement of Article 3, commencing with Section 40-23-100, Chapter 23, Title 40, not in conflict with the specific provisions hereof.","path":["Title 40 Revenue and Taxation.","Chapter 23 Sales and Use Taxes.","Article 3 Taxes on Sale, Storage, and Use of Automotive Vehicles, Motorboats, Truck Trailers, Etc."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-23-111","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"bfde25bdfc95a51c2b3c36cd7af6d95b5795e08cde366935dd484ddf05f39db6","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-23-110","next":"us-al/ala.-code-40-23-120"},"notice":"GroundRules: Original legal text. Not legal advice."}