Ala. Admin. Code r. 80-10-12-.15
In order to fully accommodate the intent of Sections 2-19-120, etseq., Code of Ala. 1975, and to the fullest extent provided by law, the Foundation shall be empowered to adopt specific procedural rules to provide for the proper collection of assessments and penalties as closely as possible in the manner in which tax liens are collected by the State against delinquent taxpayers. Such rules shall be known as "Rules Concerning the Collection of Assessments and Penalties Relating to the Eradication of Boll Weevils in Cotton." The rules shall be certified to the Commissioner as adopted by the Board of Directors of the Foundation and be considered by the Board of Agriculture and Industries for the purpose of the promulgation of such rules as official rules of the Board of Agricultural and Industries as provided by law. Amendments shall be certified, adopted and promulgated in like manner, or as otherwise provided by law. The Foundation shall be empowered to establish policies regarding waiver of assessments and penalties and payment of credits and refunds not specifically set out in the referenced procedural rules or this chapter.
Ala. Admin. Code r. 80-10-12-.15
Statutory Authority:Code of Ala. 1975, § 2-19-128.