The revenue commissioner may prescribe, adopt, promulgate, and enforce reasonable rules and regulations relating to the administration and enforcement of this subpart, including, but not limited to, provisions for the reexamination and correction of returns as to which overpayment or underpayment is claimed or found to have been made, and the regulations so promulgated shall be binding upon all licensees and employers.
Structure Code of Alabama
Section 45-44-244.30 - Definitions.
Section 45-44-244.31 - Authorization to Levy Tax; Payment; Amount.
Section 45-44-244.32 - Deductions From Compensation; Quarterly Payments.
Section 45-44-244.33 - Filing of Returns.
Section 45-44-244.34 - Recordkeeping; Forms.
Section 45-44-244.35 - Examinations and Investigations.
Section 45-44-244.36 - Rulemaking Authority.
Section 45-44-244.37 - Confidentiality of Information.
Section 45-44-244.38 - Penalties.