Code of Alabama
Part 3 - Tax, Tobacco.
Section 45-34-242.04 - Collection of Taxes; Rules and Regulations.

The State Department of Revenue, if directed by resolution of the Henry County Commission to collect all county privilege, license, or excise taxes levied under this part, for as long as the department is requested to collect the levies, is hereby authorized to promulgate and enforce rules and regulations to effectuate the purposes of this part. All such rules and regulations duly promulgated shall have the force and effect of law.