15-31-402. Short title -- administration of part. This part may be cited as the "Alternative Corporate Income Tax". The department shall administer the provisions of this part.

     History: En. Sec. 2, Ch. 82, L. 1971; amd. Sec. 255, Ch. 516, L. 1973; R.C.M. 1947, 84-6902; amd. Sec. 22, Ch. 268, L. 2013.