Section 40-25A-16
Enforcement of chapter; promulgation of rules and regulations.
The Department of Revenue is hereby charged with the enforcement of the provisions of this chapter and is hereby authorized and empowered to prescribe, adopt, promulgate and enforce, rules and regulations, relating to any matter or thing pertaining to the administration and enforcement of the provisions of this chapter, and the collection of taxes, penalties and interest imposed by this chapter.
(Acts 1980, No. 80-700, p. 1406, §16.)