Alabama § 45-44-244.06 Rulemaking Authority

Alabama Statutes

§ 45-44-244.06 — Rulemaking Authority

Alabama § 45-44-244.06

JurisdictionAlabama

Title 45Local Laws

Ch. 44Macon County

Art. 24Taxation

Part 5Tax, Occupational

Subpart 11981 Tax

This text of Alabama § 45-44-244.06 (Rulemaking Authority) 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 § 45-44-244.06 (2026).

Text

The court of county commissioners, board of revenue, or other like governing body of Macon County may adopt, promulgate, and enforce regulations relating to any matter or thing pertaining to the administration and enforcement of this subpart, including, but not limited to, provisions for the reexamination and corrections of returns as to which an overpayment or under payment is claimed or found to have been made, and the regulations so promulgated shall be binding upon all licensees and employers.

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The court of county commissioners, board of revenue, or other like governing body of Macon County may adopt, promulgate, and enforce regulations relating to any matter or thing pertaining to the administration and enforcement of this subpart, including, but not limited to, provisions for the reexamination and corrections of returns as to which an overpayment or under payment is claimed or found to have been made, and the regulations so promulgated shall be binding upon all licensees and employers.