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; and (5) Determining auditing methods. Source: SL 1987, ch 82 , § 28; SL 1995, ch 53 , § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. 10-46-36. Repealed by SL 1981, ch 106 , § 1.