TITLE 15. TAXATION

CHAPTER 30. INDIVIDUAL INCOME TAX

Part 31. Tax Credit for Qualified Education Contributions

Rulemaking

15-30-3114. (Temporary) Rulemaking. The department may adopt rules, prepare forms, and maintain records that are necessary to implement and administer this part. (Terminates December 31, 2023--sec. 33, Ch. 457, L. 2015.)

History: En. Sec. 17, Ch. 457, L. 2015.