The Department of Revenue may, from time to time, make such rules and regulations, not inconsistent with legislative enactments, that it considers necessary to enforce income tax laws. [1957 c.632 § 30 (enacted in lieu of 316.720 and 317.505)]

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[1957 c.632 § 31 (enacted in lieu of 316.725 and 317.520); 1969 c.97 § 2; repealed by 1973 c.402 § 30]

[1957 c.632 § 32 (enacted in lieu of 316.730 and 317.525); repealed by 1973 c.402 § 30]

[1957 c.632 § 33 (enacted in lieu of 316.735 and 317.530); repealed by 1965 c.44 § 1]