79-5115. Rules and regulations. The secretary of revenue is hereby directed to adopt such rules and regulations as are necessary to administer and carry out the provisions of this act. History: L. 1979, ch. 309, § 17; January 1, 1980. Attorney General's Opinions: Personal property tax on motor vehicles. 86-147. Valuation and computation of tax on motor vehicles; rules and regulations; definitions. 90-110. Computation of motor vehicle tax; mill levy rates. 90-115.