GroundRules
15-30-3407: De minimis exception -- rulemaking.
Where this section sits in the code
- TITLE 15. TAXATION
- CHAPTER 30. INDIVIDUAL INCOME TAX
- Part 34. Partnership Audit Adjustments
The department may, at its discretion, adopt rules establishing a de minimis amount on which a taxpayer may not be required to comply with 15-30-3403 and 15-30-3404.
Collected 2026-09-14T04:47:22Z. Source file · JSON