Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-12-272 — Rules and Regulations for Enforcement of Sections 40-12-260, 40-12-261, and 40-12-266

The Commissioner of Revenue shall issue such rules and regulations as he deems necessary to carry out the provisions of Sections 40-12-260, 40-12-261, and 40-12-266.

Last amended: Acts 1978, No. 540, p. 601, §6.

Source: official text