- 1. This subchapter shall be administered by the department of revenue.
- 2. The department shall adopt all rules necessary to administer this subchapter.
- 3. The department of agriculture and land stewardship, the department of public health, the department of human services, and the department of inspections and appeals shall cooperate with the department of revenue to administer this subchapter.
Section amended
2013 Acts, ch 140, §140, 147; 2021 Acts, ch 80, §93