The commissioner may promulgate rules necessary to effectuate the reporting, collection, administration, and enforcement of the taxes imposed under this article. The commissioner shall prescribe the forms or format for reporting the information required herein.
Ala. Code § 40-17-323
Promulgation of Rules; Reporting Forms or Format.
Known as the Alabama Terminal Excise Tax Act
The act spans §§ 40-17-320 to 40-17-363 (45 sections).
(Act 2011-565, p. 1084, §4.)
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.