The department shall from time to time promulgate such rules and regulations for making returns and for ascertainment, assessment and collection of the tax imposed hereunder as it may deem necessary to enforce the provisions of this chapter, and upon request shall furnish to the taxpayer a copy of such rules and regulations.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 26 - Transient Occupancy Tax.
Section 40-26-1 - Tax Imposed; Exemptions; Definitions.
Section 40-26-2 - Certain Municipal Privilege License Taxes Excluded in Computation of Tax.
Section 40-26-4 - Cash and Credit Businesses.
Section 40-26-5 - Annual Return and Payment.
Section 40-26-7 - Verification of Reports.
Section 40-26-8 - Failure to Make Reports and Keep Records.
Section 40-26-9 - Willful Refusal to Make Reports or Permit Examination of Records.
Section 40-26-16 - Failure to Add Tax to Price of Service; Refund or Absorption of Tax Prohibited.
Section 40-26-17 - Violators Restrained From Continuing in Business.
Section 40-26-18 - Administration of Chapter.
Section 40-26-19 - Rules and Regulations.