Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-18-221 — Department to Promulgate and Issue Rules and Regulations
REPEALED BY ACT 2023-546, EFFECTIVE DECEMBER 1, 2028 UNLESS EXTENDED BY AN ACT OF THE LEGISLATURE.
The Department of Revenue shall promulgate and issue rules and regulations to implement and administer this article.
Source: official text