TITLE 15. TAXATION

CHAPTER 68. SALES TAX

Part 8. General Administration

Administration -- Rules

15-68-801. Administration -- rules. The department shall:

(1) administer and enforce the provisions of this chapter;

(2) cause to be prepared and distributed forms and information that may be necessary to administer the provisions of this chapter; and

(3) adopt rules that may be necessary or appropriate to administer and enforce the provisions of this chapter.

History: En. Sec. 34, Ch. 544, L. 2003.