{"data":{"id":"us-al/ala.-code-45-57-245.05","jurisdiction":"us-al","citation":"Ala. Code § 45-57-245.05","heading":"Rulemaking Authority.","body":"The state Department of Revenue may adopt and enforce rules and regulations to effectuate the purpose of this subpart. All rules and regulations duly adopted shall have force and effect of law.","path":["Title 45 Local Laws.","Chapter 57 Russell County.","Article 24 Taxation.","Part 6 Tax, Tobacco."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-57-245.05","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:54Z","sha256":"4b9abdec86184774566c6cbaa40a9ce0e6b8fa45531ca0b7b1d084106affaa20","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-57-245.04","next":"us-al/ala.-code-45-57-245.06"},"notice":"GroundRules: Original legal text. Not legal advice."}