The department of revenue and finance is authorized and empowered to make such reasonable rules relating to the administration and enforcement of this chapter as the department may deem needful. These rules shall be effective when the provisions of chapter 17A have been complied with.
[C35, § 5093-f18, -f21, -f36; C39, § 5093.18, 5093.21, 5093.36; C46, 50, 54, § 324.32, 324.40, 324.64; C58, 62, 66, § 324.58; C71, 73, 75, 77, 79, 81, § 324.59]
C93, § 452A.59
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