Alabama Statutes

§ 40-26-18 — Administration of Chapter

Alabama·Title 40 Revenue and Taxation·Ch. 26 Transient Occupancy Tax
The administration of this chapter is vested in and shall be exercised by the Department of Revenue, except as otherwise herein provided, and the enforcement of any of the provisions of this chapter in any of the courts of the state shall be under the jurisdiction and supervision of the department, and the department may require the assistance of, and act through the district attorney of any county and the Attorney General of the state and any legal counsel of the Department of Revenue. The department shall appoint as needed such agents, clerks and stenographers as may be necessary to enforce the provisions of this chapter under the provisions of the merit system who shall perform such duties as may be required, and such duly appointed and qualified agents are authorized to act for the dep

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Legislative History

(Acts 1955, No. 248, p. 586, §17.)

Nearby Sections

15
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