The Department of Revenue is hereby charged with the enforcement of the provisions of this chapter and is hereby authorized and empowered to prescribe, adopt, promulgate and enforce, rules and regulations, relating to any matter or thing pertaining to the administration and enforcement of the provisions of this chapter, and the collection of taxes, penalties and interest imposed by this chapter.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 25A - Tax on Gummed Cigarette Papers.
Section 40-25A-1 - Definitions.
Section 40-25A-2 - Tax Levied; Amount.
Section 40-25A-3 - License Required.
Section 40-25A-4 - Monthly Statement and Remittance of Tax.
Section 40-25A-6 - Penalty for Failure to Report or Keep Records.
Section 40-25A-12 - Effect on Other Licenses and Taxes.
Section 40-25A-15 - Restraint of Violators From Continuing in Business.
Section 40-25A-16 - Enforcement of Chapter; Promulgation of Rules and Regulations.
Section 40-25A-17 - Extensions for Making Returns Authorized.