TITLE 15. TAXATION

CHAPTER 72. ELECTRICAL GENERATION TAX

Part 1. Electrical Generation Tax Reform Act

Administration -- Rules

15-72-117. Administration -- rules. The department shall:

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

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

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

History: En. Sec. 14, Ch. 556, L. 1999.