(a) The director shall:
(1) Administer and enforce the provisions of every state tax law and when necessary shall promulgate and enforce the rules and regulations;
(2) Audit and properly determine and compute the state tax payable by any taxpayer subject to taxation under any state tax law;
(3) Assess and collect any state tax; and
(4) Administer and enforce all state tax laws.
(b) The director shall make available at cost to the general public all rules and regulations promulgated by the director.
(c) The director shall provide forms, schedules, and returns for all state tax laws.
(d) The director may accept electronic or digital signatures as binding, valid signatures on all reports, forms, or schedules required to be filed by state law.
Section: 26-18-302 26-18-303 26-18-304 26-18-305 26-18-306 26-18-307 26-18-308 26-18-309 26-18-310 26-18-311 26-18-312 26-18-313 26-18-314 NextLast modified: November 15, 2016