Should it be determined that the suspension of a tax or fee collection would result in reduced local revenues, the department shall notify the affected localities prior to filing a notice, pursuant to the Administrative Procedure Act, to promulgate an administrative rule to suspend the tax or fee.
If such rule is repealed, no tax or fee shall be due for any periods for which the rule was in effect.
Ala. Code § 40-1-49 (1975)