Section 40-15A-13Administration of chapter.
The administration of this chapter shall be conducted in accordance with Title 40, Chapter 15. The Department of Revenue shall prescribe the forms and reasonable rules of procedure in conformity with this chapter for making returns and for ascertainment, assessment and collection of the taxes imposed hereunder.
(Acts 1988, 1st Ex. Sess., No. 88-837, p. 307, §13.)