§ 27-11. Rules and regulations.

Subject to Title 4 {"Administrative Procedure Act – Regulations"} of the City General Provisions Article, Director may adopt rules and regulations as necessary or appropriate to:

(1) govern the payment, collection, and accounting of the tax imposed by this subtitle;

(2) define any terms used in connection with the imposition and collection of the tax imposed under this subtitle;

(3) provide for the credit of any tax paid on returned products;

(4) provide for the refund of any tax, interest, or penalty erroneously or illegally paid; and

(5) otherwise administer, enforce, and carry out this subtitle.