The department shall adopt rules to assist with the implementation and enforcement of this article.
Ala. Code § 40-18-446
(Effective for Tax Returns Due on or After January 1, 2018) Rulemaking Authority.
Known as the Alabama Taxpayer Protection and Assistance Act
The act spans §§ 40-18-440 to 40-18-446 (7 sections).
(Act 2017-363, §10.)
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.