Promulgation of rules--Scope

The secretary may promulgate rules, pursuant to chapter 1-26 , concerning: (1) Telecommunications tax licensing, including bonding and filing license applications; (2) The filing of returns and payment of the tax; (3) Determining the application of the telecommunications tax and exemptions; (4) Taxpayer record - keeping requirements; and (5) Determining auditing methods. Source: SL 2003, ch 58 , § 16.