The Department of Revenue may adopt rules for the implementation and administration of this article.
Ala. Code § 40-18-526
(Repealed by Act 2023-519, § 8, Effective September 29, 2031) Rulemaking Authority.
Known as the Preceptor Tax Incentive Program Act
The act spans §§ 40-18-520 to 40-18-527 (8 sections).
(Act 2023-519, §7.)
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.