CHAPTER 11. TAXATION.

§11-21A-4. De minimis exception.

The Tax Commissioner, in his or her discretion, may promulgate rules, as provided in §29A-3-1 et seq. of this code, to establish a de minimis amount upon which a taxpayer shall not be required to comply with §11-21A-2 and §11-21A-3 of this code.

Bills Affecting §11-21A-4

2019 Regular Session: SB499
2014 Regular Session: HB4343

ACTS Referencing §11-21A-4