§ 26-18-301
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26-18-301. Duties of Director of the Department of Finance and Administration.
(a) The Director of the Department of Finance and Administration shall:
(1) Administer and enforce the provisions of every state tax law and when necessary shall promulgate and enforce the rules and regulations;
(2) Audit and properly determine and compute the state tax payable by any taxpayer subject to taxation under any state tax law;
(3) Assess and collect any state tax; and
(4) Administer and enforce all state tax laws.
(b) The director shall make available at cost to the general public all rules and regulations promulgated by the director.
(c) The director shall provide forms, schedules, and returns for all state tax laws.
(d) The director may accept electronic or digital signatures as binding, valid signatures on all reports, forms, or schedules required to be filed by state law.