The commissioner shall adopt regulations, in accordance with the provisions of chapter 54, necessary for the administration of this chapter.
(May Sp. Sess. P.A. 92-17, S. 39, 59.)
History: May Sp. Sess. P.A. 92-17, S. 39 effective June 19, 1992, and applicable to any tax payments or estimated tax payments due on or after January 1, 1993.