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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-18-313

Promulgation of Rules

Official textalison.legislature.state.al.us

The Department of Revenue may promulgate rules necessary to implement and administer this article.

Last amended: Act 2012-413, p. 1123, §4.

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In this chapter (40 sections)
  1. 40-18-243 · Availability of Credit on Pass-Through Basis
  2. 40-18-244 · Credits Not to Exceed Costs
  3. 40-18-245 · Report to Legislature
  4. 40-18-246 · Regulations; Periodic Audits
  5. 40-18-247 · Affidavit of Compliance
  6. 40-18-248 · Maintenance of Records; Promulgation of Regulations
  7. 40-18-249 · Availability of Credit After December 31, 2005
  8. 40-18-250 · Administration of Article
  9. 40-18-270 · Short Title
  10. 40-18-271 · Deduction for Businesses That Hire Certain Unemployed…
  11. 40-18-272 · Adoption of Rules
  12. 40-18-273 · (Repealed by Act 2023-546, § 5, Effective December 31,…
  13. 40-18-290 · Short Title
  14. 40-18-291 · Definitions
  15. 40-18-292 · Legislative Findings
  16. 40-18-293 · Alabama Income and Financial Institution Excise Tax Credit
  17. 40-18-294 · (Repealed by Act 2023-546, § 6, Effective December 31,…
  18. 40-18-310 · Definitions. (Amended by Act 2026-100)
  19. 40-18-311 · Income Tax Deduction; Contributions to Catastrophe Savings…
  20. 40-18-312 · Distributions from Catastrophe Savings Account; Additional…
  21. 40-18-313 · Promulgation of Rules
  22. 40-18-320 · Short Title
  23. 40-18-320.1 · Definitions
  24. 40-18-321 · Availability of Tax Credit
  25. 40-18-322 · Eligibility for Tax Credit
  26. 40-18-323 · Expenses Associated with a Start-Up Business
  27. 40-18-324 · Duties and Procedures
  28. 40-18-325 · (Repealed by Act 2023-546, § 7, Effective December 31,…
  29. 40-18-340 · Definitions
  30. 40-18-341 · Expense of Qualified Irrigation Equipment
  31. 40-18-342 · Tax Credit for Equipment and Conversion Costs
  32. 40-18-343 · Applicability of Environmental and Water Laws and…
  33. 40-18-344 · Rules and Regulations
  34. 40-18-345 · (Repealed by Act 2023-546, § 8, Effective December 31,…
  35. 40-18-360 · Definitions
  36. 40-18-361 · Tax Credit for Certain Adoptions
  37. 40-18-362 · Postsecondary Education Assistance
  38. 40-18-363 · Rulemaking Authority
  39. 40-18-370 · Short Title; Legislative Findings; Definitions
  40. 40-18-370.1 · Legislative Findings as to Enhancement of Alabama Jobs Act
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