27-57-1 - Administration of article.
§ 27-57-1. Administration of article.
[Until July 1, 2010, this section will read:]
The state tax commission, hereinafter called the "commission," is hereby vested with the sole power and authority, and is charged with the duty of administering and enforcing the terms and provisions of this article.
[From and after July 1, 2010, this section will read:]
The Department of Revenue, hereinafter called the "commission" or the "department," is hereby vested with the sole power and authority, and is charged with the duty of administering and enforcing the terms and provisions of this article.
Sources: Codes, 1942, § 10078-01; Laws, 1969 Ex Sess, ch. 56, § 1; Laws, 1981, ch. 468, § 27; Laws, 2009, ch. 492, § 93, eff from and after July 1, 2010.