§ 44-11-9 - Records, statements, and rules and regulations.
SECTION 44-11-9
§ 44-11-9 Records, statements, and rulesand regulations. – Each taxpayer shall keep records, render statements, make returns, and complywith rules and regulations, not inconsistent with law, as the tax administratormay from time to time prescribe to carry into effect the provisions of thischapter.