ALABAMA DEPARTMENT OF REVENUE

OFFICE OF THE COMMISSIONER

 
810-1-2-.07.  Emergency Rules.
 
(1)  Whenever the Commissioner deems an emergency condition exists as provided in the Alabama Administrative Procedure Act, or when otherwise provided by statute, court order or in compliance with a federal law or regulation, temporary emergency rules may be adopted, or existing rules may be amended or repealed, without giving the notice provided by Rule 810-1-2-.02, or upon such notice as the Commissioner deems advisable.
 
(2)  The Commissioner shall make a finding of the emergency condition or conditions, and shall place such finding in the record and in the Notice of Rulemaking.
 
(3)  Temporary emergency rules, when signed by the Commissioner or his designee, and attested by the Secretary, shall be effective for a period as specified in the rule, not exceeding one hundred twenty (120) days, and shall be filed and published an specified in the Alabama Administrative Procedure Act.  (Section 41-22-5)
 
 

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