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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-17-152

Authority of Commissioner to Adopt Rules and Regulations

Official textalison.legislature.state.al.us

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.

Last amended: Acts 1961, No. 674, p. 925, §14.

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In this chapter (40 sections)
  1. 40-17-103 · Filing and Form of Claim for Refund
  2. 40-17-104 · Time for Filing Claim
  3. 40-17-105 · Payment of Refund; Appropriation
  4. 40-17-106 · Powers of Commissioner of Revenue
  5. 40-17-107 · Tractors Owned by Applicant to Be Assessed for Ad Valorem…
  6. 40-17-108 · False or Fraudulent Claims
  7. 40-17-120 · “Gasoline” Defined
  8. 40-17-121 · Purpose of Division
  9. 40-17-122 · Eligibility for Refund; Amount
  10. 40-17-124 · False or Fraudulent Claims
  11. 40-17-125 · Department of Revenue Authorized to Adopt, Promulgate, and…
  12. 40-17-140 · Definitions
  13. 40-17-141 · Levy; Amount of Tax
  14. 40-17-142 · Credit of Payment of Gasoline and Motor Fuel Taxes
  15. 40-17-144 · Penalty for False Statements
  16. 40-17-145 · Payment of Tax
  17. 40-17-146 · Disposition of Proceeds of Tax; Appropriations
  18. 40-17-147 · How Amount of Motor Fuel Used in State Ascertained
  19. 40-17-148 · Reports of Motor Carrier
  20. 40-17-150 · Annual Identification Markers
  21. 40-17-152 · Authority of Commissioner to Adopt Rules and Regulations
  22. 40-17-153 · Exemptions from Article
  23. 40-17-154 · Article Cumulative
  24. 40-17-155 · Penalties
  25. 40-17-160 · Flat Fee on Vehicles Using Liquefied Petroleum Gas or…
  26. 40-17-161 · Annual Decal from Liquefied Petroleum Gas Board; Reduced…
  27. 40-17-162 · Remittance of Flat Fee and Cost of Decal; Disposition of…
  28. 40-17-163 · Rules and Regulations
  29. 40-17-164 · Penalty for Failure to Timely Obtain Decal; Disposition of…
  30. 40-17-165 · Tax on Out-of-State Vehicles; Remittance; Purchase of…
  31. 40-17-166 · Exemption of Certain Vehicles from Excise Tax
  32. 40-17-167 · Decal Requirement Suspended
  33. 40-17-168 · Legislative Findings
  34. 40-17-168.1 · Definitions
  35. 40-17-168.2 · Levy and Collection of Tax; Application and Fee
  36. 40-17-168.3 · Application Form
  37. 40-17-168.4 · License Requirement
  38. 40-17-168.5 · Surety Bond. (Amended by Act 2026-528)
  39. 40-17-168.6 · Refusal to Issue License; Appeal
  40. 40-17-168.7 · Issuance of License
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