

     15-24-207.  Department to make rules.  The department of revenue may make reasonable rules necessary for or as an aid to effectuation of the purposes of this part. 
     History: En. Sec. 6, Ch. 296, L. 1967; amd. Sec. 251, Ch. 516, L. 1973; R.C.M. 1947, 84-6607.