{"data":{"id":"us-al/ala.-code-45-30-245.03","jurisdiction":"us-al","citation":"Ala. Code § 45-30-245.03","heading":"Rules and Regulations.","body":"The State Department of Revenue is hereby authorized to promulgate and enforce rules and regulations to effectuate the purposes of this subpart. All such rules and regulations duly promulgated shall have the force and effect of law.","path":["Title 45 Local Laws.","Chapter 30 Franklin County.","Article 24 Taxation.","Part 6 Tax, Tobacco.","Subpart 1 1963 Tax."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-30-245.03","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"80d2e29112b97ee0d78a3ee7890876f6736c793dee3d9e6101d2003dee824ea0","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-30-245.02","next":"us-al/ala.-code-45-30-245.04"},"notice":"GroundRules: Original legal text. Not legal advice."}