(a) The department shall administer this chapter.
(b) [Repealed, Sec. 45 ch 113 SLA 1980].
(c) The department shall prescribe and furnish all necessary forms, and adopt and publish all necessary regulations in plain and concise language conformable with this chapter for the assessment and collection of the taxes imposed by this chapter. The department shall apply as far as practicable the administrative and judicial interpretations of the federal income tax law. The department shall also prepare a concise statement of the contents of the code sections referred to in this chapter for the information of the taxpayer and make them available to the taxpayer making a return.
(d) All money collected by the department under this chapter shall be deposited in the general fund of the state.
(e) [Repealed, Sec. 10 ch 1 SSSLA 1980].
Section: 43.20.160 43.20.170 43.20.172 43.20.173 43.20.180 43.20.190 43.20.200 43.20.210 43.20.215 NextLast modified: November 15, 2016