Section 40-23-111
Authority to adopt and enforce rules and regulations.
The Department of Revenue is authorized to adopt, promulgate, and enforce reasonable rules and regulations relating to the administration and enforcement of Article 3, commencing with Section 40-23-100, Chapter 23, Title 40, not in conflict with the specific provisions hereof.
(Acts 1994, No. 94-622, p. 1162, §10.)