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§ 19-2905. Rules And Regulations.

(1) The Department may prescribe such rules, regulations, schedules or procedures as it deems necessary for the submission and establishment of proof of the eligibility of taxpayers for the special tax provisions or other matters relating to the provisions of this Chapter including, but not limited to, rules and regulations to establish forms and/or procedures:

(a) to make application for special tax provisions relating to refunds or forgiveness of real estate taxes; and

(b) to obtain recognition as a low income taxpayer.

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