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§ 45-48-247-04 — Alabama Law | CourtGPT
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  8. § 45-48-247-04
Alabama Legal Code

§ 45-48-247-04

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The State Department of Revenue is hereby authorized to promulgate and enforce rules and regulations to effectuate the purpose of this part. All such rules and regulations duly promulgated shall have force and effect of law. (Act 87-522, p. 787, § 5.)