Code of Alabama - Title 40: Revenue and Taxation - Section 40-18-221 - Department to promulgate and issue rules and regulations

Section 40-18-221 - Department to promulgate and issue rules and regulations.

The Department of Revenue shall promulgate and issue rules and regulations to implement and administer this article.

(Acts 1995, No. 95-239, p. 403, §2.)

Last modified: May 3, 2021