{"data":{"id":"us-al/ala.-code-45-44-244.36","jurisdiction":"us-al","citation":"Ala. Code § 45-44-244.36","heading":"Rulemaking Authority.","body":"The revenue commissioner may prescribe, adopt, promulgate, and enforce reasonable rules and regulations relating to the administration and enforcement of this subpart, including, but not limited to, provisions for the reexamination and correction of returns as to which overpayment or underpayment 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 2 1997 Tax."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-44-244.36","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"c35fadd8aff6bc59c44fab2b0dfd24bdda3b3309c773e13db56694ae24c5a0e1","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-44-244.35","next":"us-al/ala.-code-45-44-244.37"},"notice":"GroundRules: Original legal text. Not legal advice."}