Ala. Code § 40-19-15 (2026)
Employment of Personnel for Collection of Tax.
(Acts 1939, No. 664, p. 1050, §17; Code 1940, T. 48, §301(49).)
The Department of Revenue is empowered to employ such agents or employees as are necessary for the collection of said mileage tax.
(Acts 1939, No. 664, p. 1050, §17; Code 1940, T. 48, §301(49).)