§ 44-30-95.1 - Rules and regulations.
SECTION 44-30-95.1
§ 44-30-95.1 Rules and regulations. –The tax administrator is authorized to make any rules and regulations withrelation to the matters contained in § 44-30-6, § 44-30-16(b), and§ 44-30-51(a)(3) that may be required to prevent the avoidance of incometax and prevent the imposition of income tax in cases where it is not legallypayable under the provisions of those sections.