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; (5) Determining auditing methods; and (6) Determining the age and value of the farm machinery, attachment units, and irrigation equipment brought into this state. Source: SL 2006, ch 58 , § 11, eff. Apr. 1, 2006; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.