35-12B-16Promulgation 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 wine direct shipper licensees; and

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

Source: SL 2015, ch 196, § 17, eff. Jan. 1, 2016.