27-71-1 - Administration of article.
§ 27-71-1. Administration of article.
[Until July 1, 2010, this section will read:]
This article and the terms and provisions hereof shall be administered and enforced by the State Tax Commission.
[From and after July 1, 2010, this section will read:]
This article and the terms and provisions hereof shall be administered and enforced by the Department of Revenue, hereinafter referred to as the "State Tax Commission," the "commission" or the "department".
Sources: Codes, 1942, § 10265-101; Laws, 1966, ch. 649, § 1; Laws, 2009, ch. 492, § 111, eff from and after July 1, 2010.