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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-23-111

Authority to Adopt and Enforce Rules and Regulations

Official textalison.legislature.state.al.us

The Department of Revenue is authorized to adopt, promulgate, and enforce reasonable rules and regulations relating to the administration and enforcement of Article 3, commencing with Section 40-23-100, Chapter 23, Title 40, not in conflict with the specific provisions hereof.

Last amended: Acts 1994, No. 94-622, p. 1162, §10.

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In this chapter (40 sections)
  1. 40-23-66 · Retail Sellers to Register and Give Information
  2. 40-23-67 · Seller to Collect Tax; Seller Not to Assume or Absorb Tax
  3. 40-23-68 · Seller to File Returns
  4. 40-23-74 · Extension of Time for Making Return
  5. 40-23-75 · Deposit of Security
  6. 40-23-77 · Discount; Distribution and Expenditure
  7. 40-23-82 · Final Return of Retailer Selling Out; Purchaser to Retain…
  8. 40-23-83 · Records to Be Kept; Enforcement of Article; Promulgation of…
  9. 40-23-85 · Disposition of Funds Derived from Tax. (Amended by 2026-392…
  10. 40-23-88 · Penalties
  11. 40-23-100 · Definitions
  12. 40-23-101 · Sales Tax Levied on Automotive Vehicles, Motorboats, Truck…
  13. 40-23-102 · Excise Tax Levied on Storage or Use of Automotive Vehicles,…
  14. 40-23-103 · Sales Tax Levied on Sale Price Less Credit for Trade-In
  15. 40-23-104 · Collection of Taxes Before Registration or Licensing; Proof…
  16. 40-23-105 · Applicability of Certain Title 40 Provisions
  17. 40-23-106 · Reciprocity
  18. 40-23-107 · Fees
  19. 40-23-108 · Disposition of Funds
  20. 40-23-110 · Penalty for Failure to Pay Tax
  21. 40-23-111 · Authority to Adopt and Enforce Rules and Regulations
  22. 40-23-120 · Good Faith Violations
  23. 40-23-121 · Authorization to Collect or Recover Sales Taxes Due on…
  24. 40-23-130 · Calculation of Municipal or County Gross Receipts Tax
  25. 40-23-150 · Education Trust Fund Rainy Day Account
  26. 40-23-170 · Legislative Findings
  27. 40-23-171 · Definitions
  28. 40-23-172 · Delegates for Participation in Multistate Discussions
  29. 40-23-173 · Duties of Delegates; Agreement
  30. 40-23-174 · Distribution of Proceeds
  31. 40-23-190 · Conditions for Remote Entity Nexus
  32. 40-23-191 · Short Title; Definitions
  33. 40-23-192 · Simplified Sellers Use Tax Remittance Program
  34. 40-23-193 · Collection and Remittance of Simplified Sellers Use Tax;…
  35. 40-23-194 · Discount
  36. 40-23-195 · Rulemaking Authority; Recordkeeping
  37. 40-23-196 · Refund or Credit of Excess Taxes Paid
  38. 40-23-197 · Disposition of Funds
  39. 40-23-197.1 · Distributions of Simplified Sellers Use Tax Proceeds
  40. 40-23-198 · Applicability of Part 2
Full table of contents →