{"data":{"id":"us-al/ala.-code-45-55-244.05","jurisdiction":"us-al","citation":"Ala. Code § 45-55-244.05","heading":"Rulemaking Authority.","body":"The state Department of Revenue is authorized to adopt and enforce rules and regulations to effectuate the purpose of this part. All rules and regulations duly adopted shall have force and effect of law.","path":["Title 45 Local Laws.","Chapter 55 Pike County.","Article 24 Taxation.","Part 5 Tax, Tobacco.","Subpart 1 1965 Tax."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-55-244.05","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:54Z","sha256":"46c831eea8d73f89d30fa8ce473de624f64554e620f701c3765e92c29ee6dcf8","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-55-244.04","next":"us-al/ala.-code-45-55-244.06"},"notice":"GroundRules: Original legal text. Not legal advice."}