The state tax administrator shall promulgate appropriate rules or regulations to insure the proper administration of the taxation provisions of this chapter. The council shall promulgate appropriate rules or regulations to certify qualified businesses and to determine that a business is entitled to carry forward tax credits as provided in § 42-64.3-6 and shall advise the tax administrator and taxpayers of these rules and regulations and shall promulgate any other rules and regulations that may be necessary to carry out the provisions of this chapter.

History of Section.
P.L. 1982, ch. 396, § 1; P.L. 1991, ch. 340, § 1; P.L. 1999, ch. 31, art. 13, § 1; P.L. 1999, ch. 153, § 1; P.L. 1999, ch. 177, § 1.