§ 44-20.3-14. Administration — Forms — Rules and regulations. [Effective April 1, 2026.]
The tax administrator is authorized to promulgate rules and regulations to carry out the provisions, policies, and purposes of this chapter. The provisions of this chapter shall be liberally construed to foster the enforcement of and compliance with all provisions herein related to taxation. Notwithstanding any other provision of law, the tax administrator may make available to an authorized agent of the department of health and the attorney general any information that the administrator may consider proper contained in tax reports or returns or any audit or the report of any investigation made with respect to them, filed pursuant to the tax laws of this state, to whom disclosure is necessary for the purpose of ensuring compliance with state law and regulations.
History of Section.
P.L. 2025, ch. 446, § 5, effective April 1, 2026; P.L. 2025, ch. 447, § 5, effective
April 1, 2026.