Code of Alabama - Title 45: Local Laws - Section 45-16-242.25 - Rules and regulations

Section 45-16-242.25 - Rules and regulations.

The State Department of Revenue is hereby authorized to promulgate and enforce rules and regulations to effectuate the purpose of this section. All such rules and regulations duly promulgated shall have force and effect of law.

(Act 87-337, p. 491, §6.)

Last modified: May 3, 2021