§ 11-3-7. AUTHORITY OF THE DIRECTOR; RULES AUTHORIZED.

Latest version.

(A)

The director shall administer this chapter.

(B)

The director may promulgate rules necessary to effectively collect the tax imposed by this chapter.

(C)

The director shall, upon reasonable notice, have access to books and records necessary to enable the director to determine the accuracy of any report filed as required by this chapter, and the amount of tax due under this chapter.

Source: 1992 Code Section 5-10-7; Ord. 031204-10; Ord. 031211-11.

                    
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