§ 44-30.3-8 - Administration.
SECTION 44-30.3-8
§ 44-30.3-8 Administration. – The tax administrator shall make available suitable forms with instructions forclaimants, including a form which may be included with or as part of theindividual income tax blank. The claim shall be in a form that the taxadministrator prescribes. The tax administrator may prescribe rules andregulations, not inconsistent with law, to carry into effect the provisions ofthis chapter, which rules and regulations, when reasonably designed to carryout the intent and purpose of this chapter, are prima facie evidence of theirproper interpretation.