The tax administrator, with the approval of the director of revenue, may prescribe rules and regulations that he or she deems necessary for the administration and the enforcement of this chapter.

History of Section.
P.L. 1942, ch. 1212, art. 8, § 3; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, §§ 44-15-7, 44-15-9, 44-15-17; P.L. 1958, ch. 166, § 1; P.L. 1968, ch. 263, art. 13, § 1; P.L. 2008, ch. 98, § 42; P.L. 2008, ch. 145, § 42.