Statutes > Alabama Statutes > Title 40 — REVENUE AND TAXATION. > Chapter 18 — INCOME TAXES. > Section 40-18-221 Department to promulgate and issue rules and regulations.

Section 40-18-221 Department to promulgate and issue rules and regulations.

Section 40-18-221

Department to promulgate and issue rules and regulations.

The Department of Revenue shall promulgate and issue rules and regulations to implement and administer this article.

(Acts 1995, No. 95-239, p. 403, §2.)