Alabama Statutes
§ 40-23-212 — Rules and Regulations
Alabama·Title 40 Revenue and Taxation·Ch. 23 Sales and Use Taxes·Art. 7 School Items Annual Sales Tax Holiday
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
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Payment of Court Costs§ 40-1-2
Lien for Taxes - Generally§ 40-1-23
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