Can. 995
© Libreria Editrice Vaticana Source: vatican.va
§1. In addition to the supreme authority of the Church, only those to whom this power is acknowledged in the law or granted by the Roman Pontiff can bestow indulgences.
§2. No authority below the Roman Pontiff can entrust the power of granting indulgences to others unless the Apostolic See has given this expressly to the person.
Read the whole title TITLE IVThe Sacrament of Penance 959–997