Ala. Code § 40-15-19
Current through the 2024 Regular Session.
The administration of this chapter is vested in and shall be exercised by the Department of Revenue, which shall prescribe the forms and reasonable rules of procedure in conformity with this chapter for making returns and for ascertainment, assessment and collection of the taxes imposed hereunder.
Ala. Code § 40-15-19 (1975)