{"data":{"id":"us-al/ala.-code-40-23-232","jurisdiction":"us-al","citation":"Ala. Code § 40-23-232","heading":"Rules and Regulations.","body":"The Commissioner of the Department of Revenue shall promulgate any rules necessary to implement and administer this article including, but not limited to, a list of those articles and items qualifying for the exemption pursuant to this article, that do not conflict with the Streamlined Sales and Use Tax Agreement.","path":["Title 40 Revenue and Taxation.","Chapter 23 Sales and Use Taxes.","Article 8 Severe Weather Preparedness Tax Holiday."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-23-232","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"b1b9314b5607de0180d0b3d1c160e0b0592f259e45179c480273fcbd7a8e082e","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-23-231","next":"us-al/ala.-code-40-23-233"},"notice":"GroundRules: Original legal text. Not legal advice."}