The Department of Revenue shall promulgate and issue rules and regulations to implement and administer this article. (Acts 1995, No. 95-239, p. 403, §2.)
Department to Promulgate and Issue Rules and Regulations. (Repealed by Act 2023-546, § 4, Effective December 31, 2028, Unless Extended by Act of Legislature)
Ala. Code § 40-18-221, under Coal Production Tax Credit. [Repealed by Act 2023-546, § 4, Effective December 31, 2028, Unless Extended by Act of Legislature].
Ala. Code § 40-18-221