---
urn: urn:us-la:rs:42:1008
citation: "R.S. 42:1008"
status: active
breadcrumb: "Title 42 › Chapter 13"
acts_citations:
  - { year: 1952, number: 204, section: 8, effective_date: null, role: enactment }
  - { year: 2004, number: 280, section: 1, effective_date: 2004-07-01, role: amendment }
---

# Rules and regulations

The Department of the Treasury shall make, adopt, and promulgate such rules and regulations, not inconsistent with the provisions of this Chapter, as it finds necessary or appropriate to the efficient administration of the functions with which it is charged under this Chapter.