As Amended
SEC. 27-3-3. Chairman as executive officer.
The chairman of the state tax commission shall be the executive officer thereof and the commissioner of revenue. He shall have the power and authority to perform all duties and powers prescribed by the laws of this state to be performed by the chairman of the state tax commission, the commissioner of revenue or the state tax commission, except as provided in section 27-3-31 for those matters with respect to which the chairman and associate commissioners shall act collectively as a commission. The commissioner shall have the power and authority to enforce all rules and regulations promulgated by him or the full commission.
SOURCES: Codes, 1942, Sec. 9198; Laws, 1932, ch. 119; 1938, ch. 150; 1980, ch. 561, Sec. 7, eff from and after July 2, 1980.