Promulgation of rules

The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning: (1) The procedure for filing a refund claim; (2) The requirements necessary to qualify for a refund; and (3) The definition of income. Source: SL 1976, ch 92 , § 14; SL 1987, ch 82 , § 6; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. Effective July 1, 2026