§40-12-272. Rules and regulations for enforcement of Sections 40-12-260, 40-12-261, and 40-12-266.

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The Commissioner of Revenue shall issue such rules and regulations as he deems necessary to carry out the provisions of Sections 40-12-260, 40-12-261, and 40-12-266.

(Acts 1978, No. 540, p. 601, §6.)

                    
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