Section 12. Enforcement; Rules and Regulations.--The department is hereby charged with the enforcement of the provisions of this act, and is hereby authorized and empowered to prescribe, adopt, promulgate, and enforce rules and regulations relating to any matter or thing pertaining to the administration and enforcement of the provisions of this act, and the collection of taxes, penalties and interest imposed by this act.
Enforcement; Rules and Regulations
Act 53 of 1932 (Sp. Sess. 1), § 12, under "EMERGENCY RELIEF SALES TAX ACT".
Act 53 of 1932 (Sp. Sess. 1), § 12