Section 7-9-7.2 - Certificate of value--Form.
7-9-7.2. Certificate of value--Form. The form of the certificate of value required by §§ 7-9-7 and 10-13-40 shall be established by the secretary of revenue by rule promulgated pursuant to chapter 1-26.
Source: SL 1991, ch 61, § 2; SL 1999, ch 50, § 2.