TITLE 44
Taxation
CHAPTER 44-33
Property Tax Relief
SECTION 44-33-10
§ 44-33-10 Administration.
The tax administrator shall make available suitable forms with instructions for
claimants, including a form, which may be included with or as part of the
individual income tax blank. The claim shall be in a form that the tax
administrator prescribes. The tax administrator may prescribe rules and
regulations, not inconsistent with law, to carry into effect the provisions of
this chapter, which rules and regulations, when reasonably designed to carry
out the intent and purpose of this chapter, shall be prima facie evidence of
their proper interpretation.
History of Section.
(P.L. 1977, ch. 237, § 1.)