Administration of chapter by secretary of revenue--Promulgation of rules

The provisions of this chapter shall be administered by the secretary of revenue and the secretary may promulgate rules, pursuant to chapter 1-26 , concerning: (1) The procedure for filing tax returns and payment of the tax; (2) The type of accounting to be used; (3) The definition and deductibility of net federal income taxes; (4) The application of the tax and exemptions; and (5) The records to be retained by the taxpayer. Source: SL 1977, ch 96 , § 19; SL 1987, ch 82 , § 21; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2016, ch 62 , § 15. 10-43-43. Repealed by SL 1977, ch 96 , § 20.