Section 11-51-204 Adoption, etc., of rules and regulations as to ascertainment, etc., and levy of taxes.
Section 11-51-204
Adoption, etc., of rules and regulations as to ascertainment, etc., and levy of taxes.
(a) The governing body of a municipality making or enforcing a levy or assessment of taxes under the provisions of this article shall from time to time adopt by ordinance such rules and regulations for making returns and for ascertainment, assessment, collection, and administration of any taxes levied under the provisions of this article as it may deem necessary to enforce its provisions and, upon request, shall furnish any taxpayer with a copy of those rules and regulations.
(b) Except as provided in this article, any interpretations, rules, and regulations adopted or utilized by the governing body shall not be inconsistent with any rules and regulations which may be issued or promulgated by the Department of Revenue from time to time pursuant to the Alabama Administrative Procedure Act, for the corresponding state tax.
(Acts 1969, No. 917, p. 1653, §5; Act 98-192, p. 310, §3.)