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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-7-49

Rules and Regulations

Official textalison.legislature.state.al.us

The Department of Revenue is hereby authorized to adopt, promulgate, and enforce reasonable rules and regulations relating to the administration and enforcement of the provisions of this act not in conflict with the specific provisions thereof.

Last amended: Acts 1991, No. 91-694, p. 1340, §7.

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In this chapter (40 sections)
  1. 40-7-29 · By Whom and When Penalties Remitted
  2. 40-7-30 · Assessor Notified of Appointment of Fiduciaries
  3. 40-7-31 · Assessment to “Owners Unknown.”
  4. 40-7-32 · Fees of Assessor for Returns on Escaped Property
  5. 40-7-33 · Book of Assessments - Required; Form; Use of Assessment Lists…
  6. 40-7-34 · Book of Assessments - to Be Certified by Department
  7. 40-7-35 · Same Abstracts of Property Contained in Book
  8. 40-7-36 · Book Showing Amount of Taxes Delivered to Collector
  9. 40-7-37 · Plat Books - Blocks and Lots Platted and Recorded
  10. 40-7-38 · Plat Books - All Real Estate
  11. 40-7-39 · Plat Books - Annual Revision
  12. 40-7-40 · Plat Books - Failure to Comply with Sections 40-7-37 through…
  13. 40-7-41 · Plat Books - Where Kept
  14. 40-7-42 · Levy of Taxes from Book of Assessments
  15. 40-7-43 · Duties of Assessor When He Has Reason to Believe Property May…
  16. 40-7-44 · Assessment Against Auctioneers
  17. 40-7-45 · Appeals - Right; Time
  18. 40-7-46 · Appeals - Notice
  19. 40-7-47 · Appeals - Trial
  20. 40-7-48 · Appeals - Judgment of Revaluation
  21. 40-7-49 · Rules and Regulations
  22. 40-7-50 · Voluntary Check-Off Designation for Alabama Association of…
  23. 40-7-55 · Short Form Tax Return; Itemized Listings
  24. 40-7-56 · Optional Personal Property Assessment Link
  25. 40-7-57 · Filing Returns; Penalites and Interest
  26. 40-7-58 · Design and Operation of System; Advisory Committee
  27. 40-7-59 · Alternative Systems
  28. 40-7-60 · Inspection and Supervision of Program; Regulation by Schedule…
  29. 40-7-61 · Procedures and Standards; Contract Work to Be Inspected and…
  30. 40-7-62 · Property Appraised at Fair and Reasonable Market Value; Basis…
  31. 40-7-63 · Time for Completion of Appraisal
  32. 40-7-64 · Department to Prescribe Procedures, Standards, Forms,…
  33. 40-7-65 · Employment of Appraisal Firms as Consultants; Firms or…
  34. 40-7-66 · Consultations with County Governing Bodies and Tax Assessors;…
  35. 40-7-67 · Department May Act When County Fails to Comply; Personnel;…
  36. 40-7-68 · Cost of Program for Equalization of Ad Valorem Taxes to Be…
  37. 40-7-69 · Authority to Issue Revenue Bonds to Finance Program
  38. 40-7-70 · Annual Appropriation to Department; Establishment of Fund to…
  39. 40-7-71 · Department to Certify That County Property Appraised at Fair…
  40. 40-7-72 · Additional Appropriations
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