§ 67-4-113 — Rules and regulations - Military personnel

The commissioner is authorized to promulgate rules and regulations in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, to implement §§ 67-2-112(b) , 67-4-1703(c) and 67-5-2011 . The commissioner shall make reasonable effort to provide notice detailing which taxes are delayed, the time limitations proposed by §§ 67-2-112(b) , 67-4-1703(c) and 67-5-2011 for paying such taxes, and the type of proof that must be presented prior to the due date of the applicable tax. Notice may be made, in addition to other methods, through releases issued by the department to the media or to branches of the armed services in which such taxpayers may serve.

Legislative History

Acts 1991, ch. 397, § 6; 2001, ch. 167, § 2; 2002, ch. 664, § 2; 2003, ch. 87, § 4.