63-3801. ESTABLISHMENT. Within the department of revenue and taxation, there is hereby established a board of tax appeals as an independent body which shall not in any way be subject to the supervision or control of the state tax commission.
History:
[63-3801, added 1969, ch. 453, sec. 1, p. 1195; am. 1974, ch. 19, sec. 11, p. 524.]