SEC. 27-59-1. Administration of chapter.
The state tax commission, hereinafter called the "commission," is hereby vested with the sole power and authority, and is charged with the duty of administering and enforcing the terms and provisions of this chapter.
SOURCES: Codes, 1942, Sec. 10079-01; Laws, 1969 Ex Sess, ch. 55, Sec. 1; 1980, ch. 561, Sec. 19; 1981, ch. 468, Sec. 53, eff from and after July 1, 1981.