The State Department of Revenue is authorized to promulgate and enforce rules and regulations to effectuate this part. (Act 96-604, p. 947, §6.)
Ala. Code § 45-21-242.05, under Tax, Tobacco.
Ala. Code § 45-21-242.05
The State Department of Revenue is authorized to promulgate and enforce rules and regulations to effectuate this part. (Act 96-604, p. 947, §6.)