61-15-13 - Promulgation of rules and regulations by State Tax Commission.
§ 61-15-13. Promulgation of rules and regulations by State Tax Commission.
Authority is hereby given to the State Tax Commission to promulgate rules and regulations for the purpose of regulating and enforcing this chapter.
Sources: Laws, 1982, ch. 469, § 7; reenacted, 1984, ch. 516, § 7; reenacted, 1988, ch. 531, § 7, eff from and after January 1, 1989.