2018 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 30 - ELECTRONIC TAX RETURN FILING ACT.
Section 40-30-7 - Rulemaking authority.

Universal Citation: AL Code § 40-30-7 (2018)
Section 40-30-7Rulemaking authority.

The department, whenever feasible, shall standardize the method of filing returns, license applications, and methods of payments. The department may prescribe by administrative rule the method of filing tax returns, license applications, and other information related to laws for which the department is responsible for administering as well as the method of payment for such taxes, licenses, and other information in order to standardize these processes whenever feasible. Such rules shall be promulgated in accordance with the Administrative Procedure Act and shall be reviewed every five years in accordance with the Red Tape Reduction Act.

(Act 2017-227, §2.)
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