{"data":{"id":"us-al/ala.-code-45-44-244.06","jurisdiction":"us-al","citation":"Ala. Code § 45-44-244.06","heading":"Rulemaking Authority.","body":"The court of county commissioners, board of revenue, or other like governing body of Macon County may adopt, promulgate, and enforce regulations relating to any matter or thing pertaining to the administration and enforcement of this subpart, including, but not limited to, provisions for the reexamination and corrections of returns as to which an overpayment or under payment is claimed or found to have been made, and the regulations so promulgated shall be binding upon all licensees and employers.","path":["Title 45 Local Laws.","Chapter 44 Macon County.","Article 24 Taxation","Part 5 Tax, Occupational.","Subpart 1 1981 Tax."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-44-244.06","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"588c31fae4ab717811a77f32bb92c776ad37807a56b7b961009b0d92193dc28d","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-44-244.05","next":"us-al/ala.-code-45-44-244.07"},"notice":"GroundRules: Original legal text. Not legal advice."}