81-902. Tax Commissioner; forms and records.

The Tax Commissioner, upon behalf of the state, any municipal corporation or any public body or agency created by the laws of this state and the governing body thereof and, upon behalf of any political subdivision of the state, is authorized to prescribe such forms and records as may be necessary to carry out the provisions of this section and section 81-901.

Source:Laws 1943, c. 233, § 2, p. 784; R.S.1943, § 81-902.