SEC. 27-55-563. Rules and regulations.

The commission is hereby given power and authority to make all rules and regulations, not inconsistent with the provisions of this act, with reference to all petroleum excise tax provisions and exemptions governing the making of reports and contents of same and doing any and all other duties pertaining to the making of reports and payment of taxes, and such other matters as will, in the judgment of the commission, contribute to a more efficient administration of all the petroleum excise tax provisions of this act. Such rules and regulations, when made, shall have the same binding force and effect as if incorporated in this act.

SOURCES: Added by Laws 1999, Ch. 461, Sec. 32, eff. July 1, 1999.