Ala. Code § 40-18-57 (2026)

The Department of Revenue shall from time to time, as said department shall deem desirable, promulgate such reasonable rules and regulations governing procedure and methods of ascertaining and determining gains and income so as to conform as nearly as possible to the best accounting practice in every trade or business and as most clearly reflecting the income therefrom.

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §423.)