TITLE 15. TAXATION

CHAPTER 44. FOREST LANDS TAX

Part 1. General Provisions

Administration -- Rules

15-44-105. Administration -- rules. The department shall:

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

(2) arrange for the preparation and distribution of forms and information necessary to administer the provisions of this part; and

(3) promulgate rules necessary to administer and enforce the provisions of this part.

History: En. Sec. 5, Ch. 783, L. 1991.