10-59-38. Promulgation of rules.

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

(1)    The procedure for filing an electronic tax return or report and for the payment of the tax due thereon;

(2)    The establishment of alternative methods for signing, subscribing, or verifying a tax return or report;

(3)    Determining prehearing and hearing procedures for the conduct of hearings before the secretary or the secretary's designated hearing officer.

Source: SL 1995, ch 53, § 9; SL 1995, ch 74, § 3.