TITLE 15. TAXATION

CHAPTER 60. NURSING FACILITY UTILIZATION FEE

Part 1. General Provisions

Rulemaking Authority

15-60-104. (Temporary) Rulemaking authority. The department of revenue may adopt rules necessary to implement and administer this chapter. (Void on occurrence of contingency--sec. 18, Ch. 746, L. 1991--see chapter compiler's comment.)

History: En. Sec. 15, Ch. 746, L. 1991.