63M-5-305 - Tax Commission -- Rules and regulations.
63M-5-305. Tax Commission -- Rules and regulations.
For the purpose of more efficiently administering this act the State Tax Commission isauthorized in its discretion to formulate, amend, or cancel rules and regulations establishingprocedures regarding matters pertaining to the prepayment of sales or use taxes as provided inthis act and the credit against sales or use taxes as the same become due and otherwise payable.
Renumbered and Amended by Chapter 382, 2008 General Session