§105‑254. Secretary to furnish forms.
The Secretary shall prepareforms suitable for carrying out the duties delegated to the Secretary. Uponrequest, the Secretary shall provide forms to any person subject to the lawsadministered by the Secretary. Failure to receive or secure a form does notrelieve a person from a duty to file a return or a report. (1939,c. 158, s. 924; 1973, c. 476, s. 193; 1991 (Reg. Sess., 1992), c. 930, s. 6.)