The State Department of Revenue, if requested by resolution of the Lamar County Commission, to collect all county privilege licenses or taxes specified in Section 45-38-243, 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.
Structure Code of Alabama
Section 45-38-243 - Levy of Tax.
Section 45-38-243.01 - Tax to Be Added to Sales Price of Tobacco Products.
Section 45-38-243.02 - Enforcement; Tobacco Stamps; Reporting.
Section 45-38-243.03 - Collection of Taxes; Rules and Regulations.
Section 45-38-243.04 - Application of Laws, Rules, and Regulations.