Section 79-1621 - Same; forms and instructions; rules and regulations(a) In administering this act, the director of taxation shall make available suitable forms with instructions for claimants.(b) The secretary of revenue is hereby authorized to adopt such rules and regulations as may be necessary for the administration of the provisions of this act.Added by L. 2022, ch. 98,§ 7, eff. 7/1/2022.