Section 40-23-232

Published: 2015

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Section 40-23-232

Section 40-23-232Rules and regulations.

The Commissioner of the Department of Revenue shall promulgate any rules necessary to implement and administer this article including, but not limited to, a list of those articles and items qualifying for the exemption pursuant to this article, that do not conflict with the Streamlined Sales and Use Tax Agreement.

(Act 2012-256, p. 492, §3.)