§ 44-19-33 - Rules and regulations – Forms.
SECTION 44-19-33
§ 44-19-33 Rules and regulations –Forms. – The tax administrator may prescribe rules and regulations, not inconsistentwith law, to carry into effect the provisions of chapters 18 and 19 of thistitle, which rules and regulations, when reasonably designed to carry out theintent and purpose of those chapters, are prima facie evidence of their properinterpretation. Those rules and regulations may from time to time be amended,suspended, or revoked, in whole or in part, by the tax administrator. The taxadministrator may prescribe, and may furnish, any forms necessary or proper forthe administration of those chapters.