67-4-113 - Rules and regulations Military personnel.
67-4-113. Rules and regulations Military personnel.
The commissioner is authorized to promulgate rules and regulations in accordance with the provisions of the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, to implement the provisions of §§ 67-2-112(b), 67-4-1703(c) and 67-5-2011. The commissioner shall make reasonable effort to provide notice detailing which taxes are delayed, the time limitations proposed by §§ 67-2-112(b), 67-4-1703(c) and 67-5-2011 for paying such taxes, and the type of proof that must be presented prior to the due date of the applicable tax. Notice may be made, in addition to other methods, through releases issued by the department to the media or to branches of the armed services in which such taxpayers may serve.
[Acts 1991, ch. 397, § 6; 2001, ch. 167, § 2; 2002, ch. 664, § 2; 2003, ch. 87, § 4.]