Every taxpayer shall render statements, make returns, and comply with rules and regulations as the tax administrator, with the approval of the director of the department of revenue, may from time to time prescribe.

History of Section.
P.L. 1942, ch. 1212, art. 7, § 5; G.L. 1956, § 44-14-8; P.L. 2008, ch. 98, § 41; P.L. 2008, ch. 145, § 41.