10-45A-16. Promulgation of rules.

The secretary of revenue shall promulgate rules pursuant to chapter 1-26 concerning:

(1)    The procedure for filing a refund claim;

(2)    The requirements necessary to qualify for a refund; and

(3)    The definition of income.

Source: SL 1974, ch 89, § 11; SL 1987, ch 82, § 27; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.