- (a) The rules in this part shall have general applicability to all tax forms.
- (b) These rules shall be construed in conjunction with any rule that sets forth the requirements of a specific form.
- (c) If a department rule or statute sets forth specific requirements for a form that conflicts with the rules in this part, the requirements in the rule or statute that is specific to a form or tax shall govern.
Source. #8389, eff 7-8-05; ss by #10388, eff 7-25-13; ss by #13660, eff 6-21-23