10-45D-13. Promulgation of rules.

The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning:

(1)    Licensing, including bonding and filing license applications;

(2)    The filing of returns and payment of the tax;

(3)    Determining the application of the tax and exemptions;

(4)    Taxpayer record-keeping requirements; and

(5)    Determining auditing methods.

Source: SL 2002, ch 63, § 13; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.