31A-32a-106. Regulation of account administrators -- Administration of addition to
adjusted gross income and tax credit -- Rulemaking authority.
(1) The department shall regulate account administrators and may adopt rules necessary
to administer this chapter.
(2) The State Tax Commission may adopt rules necessary to monitor and implement the:
(a) amounts required to be added to adjusted gross income in accordance with Sections
31A-32a-105 and 59-10-114; or
(b) amount claimed as a tax credit in accordance with Section 59-10-1021.
Amended by Chapter 389, 2008 General Session
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Last revised: Thursday, May 28, 2009