10-50C-15. Promulgation of rules.

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

(1)    Forms necessary for the implementation of this chapter;

(2)    Reporting and tracking requirements for cigar shipper licensees; and

(3)    The procedure for filing tax returns and the remittance of all applicable taxes.

Source: SL 2021, ch 52, § 15, eff. Jan. 1, 2022.