15-53-104. Department rules. The department of revenue shall have the power and it shall be its duty from time to time to adopt, publish, and enforce such rules not inconsistent herewith as it may deem requisite for the purpose of carrying out the provisions of this chapter.

     History: En. Sec. 3, Ch. 94, L. 1937; amd. Sec. 139, Ch. 516, L. 1973; R.C.M. 1947, 84-2603.