Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-26-18
Administration of Chapter
The administration of this chapter is vested in and shall be exercised by the Department of Revenue, except as otherwise herein provided, and the enforcement of any of the provisions of this chapter in any of the courts of the state shall be under the jurisdiction and supervision of the department, and the department may require the assistance of, and act through the district attorney of any county and the Attorney General of the state and any legal counsel of the Department of Revenue. The department shall appoint as needed such agents, clerks and stenographers as may be necessary to enforce the provisions of this chapter under the provisions of the merit system who shall perform such duties as may be required, and such duly appointed and qualified agents are authorized to act for the department as it may direct and as is authorized by law.
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In this chapter (15 sections)
- 40-26-1 · Tax Imposed; Exemptions; Definitions
- 40-26-1.1 · Duties of Accommodations Intermediary; Annual Report;…
- 40-26-2 · Certain Municipal Privilege License Taxes Excluded in…
- 40-26-3 · Taxes Due Monthly; Filing of Reports; Election to File…
- 40-26-4 · Cash and Credit Businesses
- 40-26-5 · Annual Return and Payment
- 40-26-7 · Verification of Reports
- 40-26-8 · Failure to Make Reports and Keep Records
- 40-26-9 · Willful Refusal to Make Reports or Permit Examination of…
- 40-26-16 · Failure to Add Tax to Price of Service; Refund or Absorption…
- 40-26-17 · Violators Restrained from Continuing in Business
- 40-26-18 · Administration of Chapter
- 40-26-19 · Rules and Regulations
- 40-26-20 · Disposition of Proceeds of Tax
- 40-26-21 · Allowance of Discount of Taxes