The State Department of Revenue is hereby authorized to promulgate and enforce rules and regulations to effectuate the purpose of this part. All such rules and regulations duly promulgated shall have force and effect of law.
Ala. Code § 45-48-247.04
Rulemaking Authority.
(Act 87-522, p. 787, § 5.)
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.