Promulgation of Rules; Reporting Forms or Format.

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Section 40-17-323

Promulgation of rules; reporting forms or format.

The commissioner may promulgate rules necessary to effectuate the reporting, collection, administration, and enforcement of the taxes imposed under this article. The commissioner shall prescribe the forms or format for reporting the information required herein.

(Act 2011-565, p. 1084, §4.)


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