15-30-3407. De minimis exception -- rulemaking.
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/mt/title-15/chapter-30/part-34/15-30-3407·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
15-30-3407 . De minimis exception -- rulemaking. The department may, at its discretion, adopt rules establishing a de minimis amount on which a taxpayer may not be required to comply with 15-30-3403 and 15-30-3404 .