Alabama § 45-33-242.03 Rules and Regulations

Alabama Statutes

§ 45-33-242.03 — Rules and Regulations

Alabama § 45-33-242.03

JurisdictionAlabama

Title 45Local Laws

Ch. 33Hale County

Art. 24Taxation

Part 3Tax, Tobacco

Subpart 11991 Tax

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Bluebook

Ala. Code § 45-33-242.03 (2026).

Text

The State Department of Revenue, if directed and authorized by resolution of the Hale County Commission to collect and administer the county privilege, license, or excise tax herein levied, for as long as directed by the county commission, is hereby authorized to promulgate and enforce rules and regulations to effectuate the purposes of this subpart. All such rules and regulations duly promulgated shall have the force and effect of law.

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The State Department of Revenue, if directed and authorized by resolution of the Hale County Commission to collect and administer the county privilege, license, or excise tax herein levied, for as long as directed by the county commission, is hereby authorized to promulgate and enforce rules and regulations to effectuate the purposes of this subpart. All such rules and regulations duly promulgated shall have the force and effect of law.