§ 44-29-16 - Rules and regulations – Forms.
SECTION 44-29-16
§ 44-29-16 Rules and regulations –Forms. – The tax administrator may prescribe rules and regulations, not inconsistentwith law, to carry into effect the provisions of this chapter. These rules andregulations, when reasonably designed to carry out the intent and purpose ofthis chapter, are prima facie evidence of its proper interpretation. Theserules and regulations may from time to time be amended, suspended, or revoked,in whole or in part, by the tax administrator. The tax administrator mayprescribe and furnish any forms necessary or proper for the administration ofthis chapter.