The State Department of Revenue 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 45-43-247 - Levy of Tax.
Section 45-43-247.01 - Tax to Be Added to Sales Price of Tobacco Products.
Section 45-43-247.02 - Tobacco Stamps.
Section 45-43-247.03 - Rules and Regulations.
Section 45-43-247.04 - Application of Laws, Rules and Regulations.