{"data":{"id":"us-al/ala.-code-45-33-242.03","jurisdiction":"us-al","citation":"Ala. Code § 45-33-242.03","heading":"Rules and Regulations.","body":"The State Department of Revenue, if directed and authorized by resolution of the Hale County Commission to collect and administer the county privilege, license, or excise tax herein levied, for as long as directed by the county commission, 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 33 Hale County.","Article 24 Taxation.","Part 3 Tax, Tobacco.","Subpart 1 1991 Tax."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-33-242.03","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"7c2798f080c62711a0d70efcab662df89e81306f137d6c8c0bdf9b8c90923ac7","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-33-242.02","next":"us-al/ala.-code-45-33-242.04"},"notice":"GroundRules: Original legal text. Not legal advice."}