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.
Structure Code of Alabama
Section 45-33-242 - Levy of Tax.
Section 45-33-242.01 - Tax to Be Added to Sales Price of Cigarettes; Enforcement.
Section 45-33-242.02 - Tobacco Stamps.
Section 45-33-242.03 - Rules and Regulations.
Section 45-33-242.04 - Application of Laws, Rules, and Regulations.