§231-3.4 Publication of reports. (a) The department of taxation shall publish reports on the following:
(b) The department shall make each of these reports available in both paper form and commonly accessible electronic forms.
(c) The department of taxation shall provide the reports required by subsection (a)(1) and (3) to the legislature no later than twenty days prior to the convening of each regular session; provided that on or before December 31, 2015, the department of taxation shall report to the legislature on the status of upgrading its forms and reporting capabilities per the implementation of the department of taxation's tax system modernization. The department of taxation shall provide the reports required by subsection (a)(2) and (4) to the legislature no later than twenty days prior to the convening of the 2017 regular session and each session thereafter.
(d) The department may explore and implement all reasonable methods of covering the costs of distribution of the reports, including but not limited to: