TITLE 44

Taxation

CHAPTER 44-30.3

Residential Lead Abatement Income Tax Credit

SECTION 44-30.3-8



   § 44-30.3-8  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, are prima facie evidence of their

proper interpretation.



History of Section.

(P.L. 2004, ch. 595, art. 17, § 11.)