TITLE 44

Taxation

CHAPTER 44-47

Adult and Child Day Care Assistance and Development Tax Credit

SECTION 44-47-4



   § 44-47-4  Administration. –

The tax administrator shall make available suitable forms with instructions for

claiming the credit. The tax administrator may prescribe rules and regulations

as may be necessary to carry into effect the provisions of this chapter.



History of Section.

(P.L. 1987, ch. 477, § 1.)