The state Department of Revenue may adopt and enforce rules and regulations to effectuate the purpose of this subpart. All rules and regulations duly adopted shall have force and effect of law.
Ala. Code § 45-57-245.05
Rulemaking Authority.
(Act 89–266, p. 403, § 6.)
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.