{"data":{"id":"us-al/ala.-code-40-7-49","jurisdiction":"us-al","citation":"Ala. Code § 40-7-49","heading":"Rules and Regulations.","body":"The Department of Revenue is hereby authorized to adopt, promulgate, and enforce reasonable rules and regulations relating to the administration and enforcement of the provisions of this act not in conflict with the specific provisions thereof.","path":["Title 40 Revenue and Taxation.","Chapter 7 Assessment of Taxes Generally.","Article 1 General Provisions."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-7-49","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"12b35e1234161403783d886c4619fed21a1765e3329fdf03247e5feacce2f274","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-7-48","next":"us-al/ala.-code-40-7-50"},"notice":"GroundRules: Original legal text. Not legal advice."}