Section 40-15-19 Administration of chapter. - Alabama Statutes

Section 40-15-19

Administration of chapter.

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.

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §447.)