10-33A-16. Promulgation of rules--Scope.

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

(1)    Telecommunications tax licensing, including bonding and filing license applications;

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

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

(4)    Taxpayer record-keeping requirements; and

(5)    Determining auditing methods.

Source: SL 2003, ch 58, § 16.