Alabama Statutes
§ 40-23-212 — Rules and Regulations
Alabama § 40-23-212
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 23Sales and Use Taxes
Art. 7School Items Annual Sales Tax Holiday
This text of Alabama § 40-23-212 (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 § 40-23-212 (2026).
Text
The Commissioner of the Department of Revenue shall promulgate any rules necessary to implement and administer this article including, but not limited to, a list of those articles and items qualifying for the exemption pursuant to this article, that do not conflict with the streamlined sales and use tax agreement.
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Legislative History
(Act 2006-574, p. 1507, §3.)
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 § 40-23-212, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-23-212.