The Commissioner of Revenue shall issue such rules and regulations as he deems necessary to carry out the provisions of Sections 40-12-260, 40-12-261, and 40-12-266.
Ala. Code § 40-12-272
Rules and Regulations for Enforcement of Sections 40-12-260, 40-12-261, and 40-12-266.
(Acts 1978, No. 540, p. 601, §6.)
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.