The State Tax Commission is hereby given power and authority to make all rules and regulations, not inconsistent with the provisions of this article, as will, in the judgment of the commission, contribute to a more efficient administration of this article. Such rules and regulations, when made, shall have the same binding force and effect as if incorporated in this article.
Sources: Codes, 1942, § 9352-47; Laws, 1938, ch. 148; Laws, 1946, ch. 266, § 47; Laws, 1950, ch. 474, § 6, eff 1st day of month after passage (approved April 10, 1950); Laws, 2001, ch. 596, § 42, eff from and after July 1, 2001.
The State Tax Commission is hereby given power and authority to make all rules and regulations, not inconsistent with the provisions of this article, as will, in the judgment of the commission, contribute to a more efficient administration of this article. Such rules and regulations, when made, shall have the same binding force and effect as if incorporated in this article.
Sources: Codes, 1942, § 9352-47; Laws, 1938, ch. 148; Laws, 1946, ch. 266, § 47; Laws, 1950, ch. 474, § 6, eff 1st day of month after passage (approved April 10, 1950); Laws, 2001, ch. 596, § 42, eff from and after July 1, 2001.
The State Tax Commission is hereby given power and authority to make all rules and regulations, not inconsistent with the provisions of this article, as will, in the judgment of the commission, contribute to a more efficient administration of this article. Such rules and regulations, when made, shall have the same binding force and effect as if incorporated in this article.
Sources: Codes, 1942, § 9352-47; Laws, 1938, ch. 148; Laws, 1946, ch. 266, § 47; Laws, 1950, ch. 474, § 6, eff 1st day of month after passage (approved April 10, 1950); Laws, 2001, ch. 596, § 42, eff from and after July 1, 2001.
