{"data":{"id":"us-al/ala.-code-40-26-19","jurisdiction":"us-al","citation":"Ala. Code § 40-26-19","heading":"Rules and Regulations.","body":"The department shall from time to time promulgate such rules and regulations for making returns and for ascertainment, assessment and collection of the tax imposed hereunder as it may deem necessary to enforce the provisions of this chapter, and upon request shall furnish to the taxpayer a copy of such rules and regulations.","path":["Title 40 Revenue and Taxation.","Chapter 26 Transient Occupancy Tax."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-26-19","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"ef8fd4a69eb8fef9cab8ca52bcff39dfe06607b547218010cb35e843bb01a16d","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-26-18","next":"us-al/ala.-code-40-26-20"},"notice":"GroundRules: Original legal text. Not legal advice."}