10-18A-15. Promulgation of rules.
35 words·~1 min read·
/sd/title-10/chapter-10-18/10-18a-15·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The secretary of revenue may 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.