§ 150-479. Rules and regulations; forms.

(a)

The director may make and publish rules and regulations, not inconsistent with this article or the laws or the constitution of this state or of the United States, for the enforcement of the provisions of this chapter and the collection of the revenues and penalties imposed by this article.

(b)

The director shall design, prepare, print and furnish to all dealers or make available to them, all necessary forms for filing returns and instructions to ensure a full collection from dealers and an accounting for the taxes due, but failure of any dealer to secure such forms shall not relieve such dealer from the payment of such taxes at the time and in the manner provided in this article.

(Code 1956, § 56-105)