Alabama Statutes
§ 40-23-111 — Authority to Adopt and Enforce Rules and Regulations
Alabama § 40-23-111
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 23Sales and Use Taxes
Art. 3Taxes on Sale, Storage, and Use of Automotive Vehicles, Motorboats, Truck Trailers, Etc
This text of Alabama § 40-23-111 (Authority to Adopt and Enforce Rules and Regulations) 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 § 40-23-111 (2026).
Text
The Department of Revenue is authorized to adopt, promulgate, and enforce reasonable rules and regulations relating to the administration and enforcement of Article 3, commencing with Section 40-23-100, Chapter 23, Title 40, not in conflict with the specific provisions hereof.
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Legislative History
(Acts 1994, No. 94-622, p. 1162, §10.)
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 § 40-23-111, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-23-111.