{"data":{"id":"us-al/ala.-code-45-48-247.04","jurisdiction":"us-al","citation":"Ala. Code § 45-48-247.04","heading":"Rulemaking Authority.","body":"The State Department of Revenue is hereby authorized to promulgate and enforce rules and regulations to effectuate the purpose of this part. All such rules and regulations duly promulgated shall have force and effect of law.","path":["Title 45 Local Laws.","Chapter 48 Marshall County.","Article 24 Taxation.","Part 8 Tax, Tobacco."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-48-247.04","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"e415d7e970ce2b3d0a1974745ffdf2247c18f609bc1abd8af421e0a4010c26db","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-48-247.03","next":"us-al/ala.-code-45-48-247.05"},"notice":"GroundRules: Original legal text. Not legal advice."}