10-45A-16. Promulgation of rules.
The secretary of revenue shall promulgate rules pursuant to chapter 1-26 concerning:
(1)The procedure for filing a refund claim;
(2)The requirements necessary to qualify for a refund; and
(3)The definition of income.
Source: SL 1974, ch 89, §11; SL 1987, ch 82, §27; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.