61-3-506. Rules. The department of revenue shall adopt rules for the payment of property taxes and the department of transportation shall adopt rules for the payment of new car taxes under the provisions of 61-3-313 through 61-3-316, 61-3-501, and 61-3-520. The department of revenue may adopt rules for the proration of taxes for the implementation and administration of 61-3-313 through 61-3-316, 61-3-501, and 61-3-520, but shall specifically provide that new car taxes shall be for a 12-month period.

     History: En. 53-160 by Sec. 7, Ch. 74, L. 1975; R.C.M. 1947, 53-160; amd. Sec. 2, Ch. 657, L. 1983; amd. Sec. 28, Ch. 611, L. 1987; amd. Sec. 6, Ch. 525, L. 1989; amd. Sec. 3, Ch. 512, L. 1991.