Alabama Statutes
§ 40-18-57 — Rules to Be Promulgated by Department of Revenue
Alabama § 40-18-57
This text of Alabama § 40-18-57 (Rules to Be Promulgated by Department of Revenue) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ala. Code § 40-18-57 (2026).
Text
The Department of Revenue shall from time to time, as said department shall deem desirable, promulgate such reasonable rules and regulations governing procedure and methods of ascertaining and determining gains and income so as to conform as nearly as possible to the best accounting practice in every trade or business and as most clearly reflecting the income therefrom.
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Legislative History
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §423.)
Nearby Sections
15
§ 40-1-1
Definitions§ 40-1-14
Payment of Court Costs§ 40-1-2
Lien for Taxes - Generally§ 40-1-23
Liability of Officers for ConversionCite This Page — Counsel Stack
Bluebook (online)
Alabama § 40-18-57, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-18-57.