All rules and regulations and amendments or changes thereto, which are adopted by the Administrator under the authority conferred by this chapter, must be approved by the Board of Tax Appeals before the same become effective. The Board shall hear and pass on appeals from any ruling or decision of the Administrator; and, at the request of the taxpayer or Administrator, is empowered to substitute alternate methods of allocation.
(Ord. 1966-104. Passed 12-30-66.)