Alabama Code (Last Updated: November 28, 2014) |
Title45 LOCAL LAWS. |
Chapter33. HALE COUNTY. |
Article24. Taxation. |
Part3. Tax, Tobacco. |
Division1. 1991 Tax. |
§45-33-242.03. Rules and regulations.
Latest version.
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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.