§ 7-9-7-2

7-9-7.2. Certificate of value--Form.The form of the certificate of value required by §§7-9-7 and 10-13-40 shall be established by the secretary of revenue by rule promulgated pursuant to chapter 1-26. Source: SL 1991, ch 61, §2; SL 1999, ch 50, §2.