Chapter 2900. GENERAL PROVISIONS RELATING TO ADMINISTRATION, RETURNS AND TAXPAYER RECORDS

CHAPTER Rev 2900  GENERAL PROVISIONS RELATING TO ADMINISTRATION, RETURNS AND TAXPAYER RECORDS

PART Rev 2901  SCOPE AND APPLICABILITY

          Rev 2901.01  Applicability and Interpretation.  The rules in this chapter have general applicability to all taxes administered by the department of revenue administration.  These rules are to be construed in conjunction with any department rule relating to a specific tax administered by the department.  If a department rule relating to a specific tax conflicts wi