10-46E-11. 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;

(5)    Determining auditing methods; and

(6)    Determining the age and value of the farm machinery, attachment units, and irrigation equipment brought into this state.

Source: SL 2006, ch 58, § 11, eff. Apr. 1, 2006; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.