10-50-60. Promulgation of rules.

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

(1)    Credit for damaged or unfit cigarette packages;

(2)    Refund for unused stamps and other indicia;

(3)    The definition of cigarette wholesaler;

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

(5)    The filing of returns and payment of tax;

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

(7)    Taxpayer record-keeping requirements; and

(8)    Determining auditing methods.

Source: SL 1995, ch 53, § 8; SL 1995, ch 72, § 14; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.