Section 28-7A-5
Reports, forms and other information; rules and regulations.
The board shall prepare and distribute such reports, forms and other information as may be necessary for the collection and distribution of the said taxes. The board is authorized to promulgate all reasonable rules and regulations necessary to implement the provisions of this chapter.
(Acts 1988, 1st Ex. Sess., No. 88-723, p. 118, §5.)