§11-6F-5 Authority to propose rules.
§11-6F-5. Authority to propose rules.
The state tax commissioner shall propose rules for promulgation in accordance with article three, chapter twenty-nine-a of this code for the administration of this article as may be necessary to implement the provisions of this article: Provided, That the state tax commissioner may promulgate emergency rules to implement the provisions of this article.
The state tax commissioner shall propose rules for promulgation in accordance with article three, chapter twenty-nine-a of this code for the administration of this article as may be necessary to implement the provisions of this article: Provided, That the state tax commissioner may promulgate emergency rules to implement the provisions of this article.