Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-17-152 — Authority of Commissioner to Adopt Rules and Regulations
The commissioner is hereby authorized to adopt, promulgate, and enforce reasonable rules and regulations as herein before provided for and such other reasonable rules and regulations relating to the administration and enforcement of the provisions of this article, not in conflict with the specific provisions hereof, as he may deem advisable.
Source: official text